https://www.taxtmi.com/caselaws?id=797245 GST demand based on multiple e-way bills against a single invoice requires factual verification before treating them as evidence of under-declared GSTR-1 turnover or short payment of tax. Where a large quantity of teak wood is stated to have been transported in separate vehicles, the assessment must examine vehicle carrying capacity, whether multiple vehicles were necessary, and transactional records, including bank statements, supporting the sale consideration. Without these determinations, the demand is unsustainable. en-us Wed, 25 Feb 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797245 GST demand based on multiple e-way bills against a single invoice requires factual verification before treating them as evidence of under-declared GSTR-1 turnover or short payment of tax. Where a large quantity of teak wood is stated to have been transported in separate vehicles, the assessment must examine vehicle carrying capacity, whether multiple vehicles were necessary, and transactional records, including bank statements, supporting the sale consideration. Without these determinations, the demand is unsustainable. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797245