Balkrishna Industries Limited Vs Union of India
Date: February 22, 2026
Subject Matter
Penalty for Expired E-way Bill on Zero-Rated Exported Goods Without Evasion Intent Not Imposable
Summary
The High Court allowed the petition, setting aside the penalty of Rs.18,00,140/- imposed under Section 129(1)(a) of the CGST Act. The Court held that a penalty for an expired E-way Bill for zero-rated exported goods, where the expiry was due to vehic…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE . Learned Senior Standing Counsel Mr. Maunil Yajnik waives service of notice of rule on behalf of the respondent no. 1 and learned Assistant Government Pleader Ms. Nimisha Parekh waives service of notice of rule on behalf of the respondents nos. 2 3 and 4. Since a pure question of law is raised in the writ petition, the same was heard e…