https://www.taxtmi.com/highlights?id=104856 Cancelled E-Way Bills require transaction-wise verification against GST/E-Way Bill portal records before any conclusion on tax liability. A chart matching cancelled bills with newly generated bills does not by itself establish that the cancelled bills were unused or that the new bills cover the same transactions. Verification must examine cancellation reasons and timing, matching material particulars, actual goods movement, and possible use of cancelled bills for transportation. The original and appellate orders were set aside and the matter remanded for fresh, reasoned adjudication after giving the dealer an opportunity to respond, without determining tax liability on merits. en-us Mon, 12 Oct 2026 04:18:33 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104856 Cancelled E-Way Bills require transaction-wise verification against GST/E-Way Bill portal records before any conclusion on tax liability. A chart matching cancelled bills with newly generated bills does not by itself establish that the cancelled bills were unused or that the new bills cover the same transactions. Verification must examine cancellation reasons and timing, matching material particulars, actual goods movement, and possible use of cancelled bills for transportation. The original and appellate orders were set aside and the matter remanded for fresh, reasoned adjudication after giving the dealer an opportunity to respond, without determining tax liability on merits. Highlights GST Mon, 12 Oct 2026 04:18:33 +0530 https://www.taxtmi.com/highlights?id=104856