E-way bill acceptance requires communication of acceptance or rejection; cancellation allowed before transport but barred after verification. Acceptance of e-way bill details requires the recipient or supplier to communicate acceptance or rejection on the common portal; failure to respond within seventy-two hours of portal availability or by delivery time is deemed acceptance. Transporters carrying multiple consignments must prepare a consolidated e-way bill before transport. An e-way bill may be cancelled electronically on the common portal within twenty-four hours of generation if goods are not transported or not transported as per details, but cancellation is barred once the e-way bill has been verified in transit. Generation and cancellation are also available via SMS.
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Provisions expressly mentioned in the judgment/order text.
E-way bill acceptance requires communication of acceptance or rejection; cancellation allowed before transport but barred after verification.
Acceptance of e-way bill details requires the recipient or supplier to communicate acceptance or rejection on the common portal; failure to respond within seventy-two hours of portal availability or by delivery time is deemed acceptance. Transporters carrying multiple consignments must prepare a consolidated e-way bill before transport. An e-way bill may be cancelled electronically on the common portal within twenty-four hours of generation if goods are not transported or not transported as per details, but cancellation is barred once the e-way bill has been verified in transit. Generation and cancellation are also available via SMS.
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