No Penalty for Minor Delay in E-Way Bill Extension During Export Transit: Gujarat HC

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

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