Case LawR/Special Civil Application No. 1903 of 2026
Balkrishna Industries Limited Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- February 22, 2026
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, PRANAV TRIVEDI
Subject
Penalty for Expired E-way Bill on Zero-Rated Exported Goods Without Evasion Intent Not Imposable
Zero-rated SupplyE-Way BillExport Of GoodsRefundPenalty
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…