Regarding issue Eway bill morethan one.

[JIGNESH SITAPARA]

Dear Experts

During the financial year 2018-19 more than one e_way bills generated against same invoice number. Now, what to do in this case ? Now, tthe CGST department issue show cause notice to us.

[YAGAY andSUN]

You may submit the reply to SCN on the following lines :- 

In response to the Show Cause Notice issued by the CGST Department regarding the generation of multiple e-way bills against the same invoice number during the financial year 2018-19, it is respectfully submitted that the issuance of more than one e-way bill for the same invoice, though inadvertent, does not amount to evasion of tax or violation of any substantive provision of the CGST Act, 2017. It is a settled legal position that procedural lapses or clerical errors, absent mens rea or revenue loss, do not attract penal consequences as held in various judicial precedents including M/s. Bharti Airtel Ltd. v. Union of India and others. The multiple e-way bills were generated to facilitate transportation in split consignments or due to system errors and were not intended to misuse or misrepresent any tax liability. It is further submitted that there has been no duplication of supply, no excess claim of input tax credit, and no suppression of turnover. Hence, no adverse inference should be drawn solely on account of multiple e-way bills against the same invoice. Accordingly, it is prayed that the Show Cause Notice be dropped in the interest of justice and fairness.

[JIGNESH SITAPARA]

Thank you very much Sir,

Very Nice reply. Sir, can you please provide judgement details.

[Ramanathan Seshan]

Dear Yagay-sir/shipli-mam,

Request your guidance:

On July 15th 2025, We have received an order for delivery of 500 pieces of material A. Unfortunately we could only load 300 pieces in the truck, but we raised invoice for 300.

Can we generate a separate e-way bill for the 200 pieces with the same invoice number ?

Regards,

S Ram

[YAGAY andSUN]

The full citation of the judgment youre referring to is:

Union of India Through Its Secretary vs Bharti Airtel Ltd., - 2021 (11) TMI 109 - Supreme Court by the Supreme Court of India.

In this landmark decision, the Court underscored the importance of intent (mens rea) and the absence of any actual tax loss in determining whether procedural or clerical errors in compliance—such as the generation of multiple e-way bills—can warrant penal action. Specifically, the Court noted that the electronic portal under the CGST Act is a facilitator, not the primary source for self-assessment, which is ultimately based on underlying documents and the taxpayer’s own records This aligns with your position: innocent generation of multiple e-way bills—even for split consignments or due to system glitches—without any tax evasion, suppression of turnover, or duplication in input tax credit, should not trigger penal consequences.

[JIGNESH SITAPARA]

Again Thank you very much Sir.

[Shilpi Jain]

Mention the genuine reason for the same. At such time the portal did not restrict such issuance so it may have happened due to negligence or error.

AI Summary

Multiple e-way bills for same invoice without intent to evade tax do not attract penalties A taxpayer generated multiple e-way bills against the same invoice number during 2018-19 and received a show cause notice from CGST department. Legal experts advised that procedural lapses or clerical errors without mens rea or revenue loss do not attract penal consequences, citing the Supreme Court judgment in Union of India vs Bharti Airtel Ltd. The response should emphasize that multiple e-way bills were generated for split consignments or system errors without intent to evade tax, suppress turnover, or claim excess input tax credit. The electronic portal serves as a facilitator, not the primary source for self-assessment. Another query arose about generating separate e-way bills for partial deliveries against the same invoice, with experts suggesting genuine reasons should be mentioned as the portal previously did not restrict such issuance.