Marcowagon Retail Pvt. Ltd. & Anr. Vs Union of India & Ors
Date: April 23, 2025
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, D N RAY
Subject Matter
200% Penalty Inapplicable on Expired E-Way Bills for Zero-Rated Goods
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…
1.By these petitions under Articles 226 and 227 of the Constitution of India, the petitioners have prayed for quashing and setting aside the order dated 19/11/2024 passed under Section 129 of the Central/State Goods and Services Tax Act, 2017 (for short ‘the Act’). 2. Learned advocate Mr. Uchit Sheth for the petitioners has tendered the draft amendment. The same is allowed in terms of the draft. T…