duplicate eway bills for the same invoice

[SUSHIL BANSAL]

Dear experts,

our client received SCN u/s 73 for short tax ,Interest & penalty due to two eway bills generated.One eway bill by supplier and the duplicate one by recepient (within 2 hours of generating eway bill by supplier). The details of the supply & even vehicle Nos.are same.Probably this might have happened as the 1st eway bill was not showing on the eway bill portal.But the client has no evidence of this.Plz guide.

AI Summary

Duplicate e-way bill: defend SCN by proving single actual supply and submitting confirmations, affidavits and account records.
Duplicate e-way bills for the same invoice led to an SCN alleging short tax, interest and penalty for FY 2018-19. One bill was by supplier and a duplicate by recipient shortly after; portal duplicate-checking was not yet implemented. Recommended responses are to reply to the SCN with facts, secure a confirmation from supplier/recipient, obtain a transporter affidavit confirming single movement, and produce books of accounts (sales and stock registers) to prove tax was paid on actual supplies and to demonstrate bona fide conduct.