BALKRISHNA INDUSTRIES LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
BALKRISHNA INDUSTRIES LIMITED
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 1903 of 2026 dated 23.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 5 & 129 & Section 7
Rule Number : Rule 89, 96 & 138
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Penalty under Section 129(1)(a) CGST Act – Zero rated supply – Expiry of E-way bill during transit due to vehicle breakdown preventing extension within Rule 138(10) time limit – Interception shortly after expiry without intent to evade tax – Relied on Macrowagon Retail Pvt. Ltd holding procedural E-way bill contravention without tax dues attracts only nominal penalty akin to exempted goods – Held: Orders quashed – Full penalty set aside with direction to refund penalty amount with interest within 12 weeks – Rule made absolute.
Represented By:
Counsel for the Petitioner: Chiranjeev D Tandon
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