Difference between cancelation and delete of invoice

[RAM SHARMA]

Dear Experts,

What is the difference between cancel and delete of Invoice in excise point of view. What is the obligation in both cases.

Thanks

AI Summary

Invoice deletion is impermissible and may attract penalties, whereas invoice cancellation is permitted and retained as legal record.
Invoice cancellation retains the invoice within the official system as a legally supported corrective measure, preserving transaction history for compliance and audit; by contrast, invoice deletion removes the invoice from the system, is not permitted in the excise context, and may attract penal liability under excise and related tax laws.