{"id":75136,"date":"2026-03-02T15:54:08","date_gmt":"2026-03-02T15:54:08","guid":{"rendered":""},"modified":"2026-03-02T15:54:08","modified_gmt":"2026-03-02T15:54:08","slug":"zero-rated-exports-e-way-bill-expiry-from-transport-breakdown-precludes-imposition-of-penalty-under-section-129-1-a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75136","title":{"rendered":"Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a)."},"content":{"rendered":"<p>Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).<br \/>Case-Laws<br \/>GST<br \/>Where exported goods are zero rated and no tax is payable, a procedural contravention of Rule 138 (expiry of an E-way bill) without evidence of intent to evade tax does not support computation or imposition of penalty under Section 129(1)(a). Applying Coordinate Bench reasoning, the expiry caused by a vehicular breakdown shortly before interception was a transport mishap and not a tax-evasion device; therefore harsh penal consequences under Section 129(3) were unsustainable. The impugned APL 04 orders were quashed and the penal amount was directed to be refunded with interest within twelve weeks.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97349\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).Case-LawsGSTWhere exported goods are zero rated and no tax is payable, a procedural contravention of Rule 138 (expiry of an E-way bil&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75136","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75136"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75136\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}