Case LawR/Special Civil Application No. 2236 of 2025
Marcowagon Retail Pvt. Ltd. & Anr. Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- April 23, 2025
- Type:
- Special Civil Application
- Members:
- BHARGAV D. KARIA, D N RAY
Subject
200% Penalty Inapplicable on Expired E-Way Bills for Zero-Rated Goods
Search, Seizure and DetentionZero-rated SupplyE-Way BillPenalty
Summary
In the case of **MARCOWAGON RETAIL PVT. LTD. & ANR. Vs. UNION OF INDIA & ORS.**, the Gujarat High Court ruled on the imposition of penalties for expired e-way bills concerning zero-rated exports. The petitioner, engaged in exporting goods, fa…