https://www.taxtmi.com/caselaws?id=787324 Where an interstate export was zero-rated and no tax was payable, the court held that imposing the full statutory penalty for expiry of an e-way bill was inconsistent with the GST scheme; limited e-way extension was factually impossible due to vehicle breakdown and procedural contravention did not justify a harsh penalty. The HC applied principles moderating penalties where no tax liability arises and quashed the penalty order, setting aside the impugned orders and directing repayment of the amount with applicable interest to the respondent within twelve weeks. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787324 Where an interstate export was zero-rated and no tax was payable, the court held that imposing the full statutory penalty for expiry of an e-way bill was inconsistent with the GST scheme; limited e-way extension was factually impossible due to vehicle breakdown and procedural contravention did not justify a harsh penalty. The HC applied principles moderating penalties where no tax liability arises and quashed the penalty order, setting aside the impugned orders and directing repayment of the amount with applicable interest to the respondent within twelve weeks. Case-Laws GST Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787324