Gujarat HC Quashes 200% Penalty on Expired E-Way Bill for Export Goods

Marcowagon Retail Pvt. Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court Gujarat High Court Curbs Penalty on Expired E-Way Bill for Zero-Rated Exports: A Landmark Judgement In a significant ruling, the Gujarat High Court, in the case of MARCOWAGON RETAIL PVT. LTD. & ANR. Vs. UNION OF INDIA & ORS.  (R/SPECIAL CIVIL APPLICATION No. 2234 of 2025 With R/SPECIAL CIVIL APPLICATION No. 2236 of 2025 dated 24.04.2025), has reinforced that zero-rated exports cannot be subjected to penalties based on a tax component when no tax is actually payable. This judgment distinguishes be...