Cancelled E-Way Bill verification requires portal-based transaction matching before determining whether tax liability arises from goods movement.
Case-Laws
GST
Cancelled E-Way Bills require transaction-wise verification against GST/E-Way Bill portal records before any conclusion on tax liability. A chart matching cancelled bills with newly generated bills does not by itself establish that the cancelled bills were unused or that the new bills cover the same transactions. Verification must examine cancellation reasons and timing, matching material particulars, actual goods movement, and possible use of cancelled bills for transportation. The original and appellate orders were set aside and the matter remanded for fresh, reasoned adjudication after giving the dealer an opportunity to respond, without determining tax liability on merits.
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