https://www.taxtmi.com/caselaws?id=800832 Cancellation of an E-Way Bill does not, by itself, establish movement of goods without payment of tax, and issuance of a replacement E-Way Bill does not conclusively show that the cancelled bill was unused. Tax and penalty consequences require transaction-wise portal-based verification of cancellation timing and reasons, corresponding fresh bills, matching transaction particulars, actual goods movement, and any nexus between cancelled bills and transportation. The Department must establish that nexus through factual verification, while the dealer must have an opportunity to support its explanation and records. Tax liability must be determined afresh following that examination. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800832 Cancellation of an E-Way Bill does not, by itself, establish movement of goods without payment of tax, and issuance of a replacement E-Way Bill does not conclusively show that the cancelled bill was unused. Tax and penalty consequences require transaction-wise portal-based verification of cancellation timing and reasons, corresponding fresh bills, matching transaction particulars, actual goods movement, and any nexus between cancelled bills and transportation. The Department must establish that nexus through factual verification, while the dealer must have an opportunity to support its explanation and records. Tax liability must be determined afresh following that examination. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800832