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No Penalty for Minor Delay in E-Way Bill Extension During Export Transit: Gujarat HC
Case Law Details
- Case Name
- Balkrishna Industries Limited Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Balkrishna Industries Limited Vs Union of India & Ors. (Gujarat High Court)
The petitioner challenged orders dated 29.11.2025 and 02.12.2025 passed under Form GST APL-04 by the Deputy Commissioner of State Tax, Rajkot, whereby penalty of ₹18,00,140/- was imposed under Section 129(1)(a) of the CGST Act, 2017 for expiry of an E-way bill during transit of exported goods. The petitioner also sought declaration that penalty for expiry of E-way bill in case of exported goods is not imposable and prayed for refund of the amount.
At the preliminary stage, the Court noted that though an appeal re...
