200% Penalty on Expired E-Way Bill for Zero-Rated Export to UAE: Gujarat HC reduces Penalty to Rs. 25k

The Gujarat High Court has reduced a "200% penalty on an expired e-way bill for zero-rated export to UAE" to ₹25,000. The court recognized that while there was a technical violation regarding the e-way bill's validity, the goods were genuinely intended for zero-rated export, meaning no GST was ultimately payable on the supply itself. This pragmatic decision acknowledges the intent behind the transaction and provides relief from a disproportionately high penalty, balancing compliance requirements with the actual tax implications of export activities.