https://www.taxtmi.com/caselaws?id=800988 Separately generated e-way bills against the same invoice may indicate additional taxable outward movements where electronic bill numbers, validity periods, vehicles or movement particulars are distinct and remain unreconciled. Rule 138 permits changes of conveyance through Part-B updates and, in exceptional circumstances, extension of an existing e-way bill; a fresh e-way bill does not conclusively establish a second supply. Under Section 73, the Department bears the burden of establishing tax short-payment, while continuity of transport, trans-shipment and vehicle changes are matters particularly within the taxpayer's knowledge. Continuity may require contemporaneous delivery, transporter, recipient, toll or other transport evidence. Tax liability can arise without fraud, wilful misstatement or suppression, with delayed payment attracting interest and the prescribed penalty. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800988 Separately generated e-way bills against the same invoice may indicate additional taxable outward movements where electronic bill numbers, validity periods, vehicles or movement particulars are distinct and remain unreconciled. Rule 138 permits changes of conveyance through Part-B updates and, in exceptional circumstances, extension of an existing e-way bill; a fresh e-way bill does not conclusively establish a second supply. Under Section 73, the Department bears the burden of establishing tax short-payment, while continuity of transport, trans-shipment and vehicle changes are matters particularly within the taxpayer's knowledge. Continuity may require contemporaneous delivery, transporter, recipient, toll or other transport evidence. Tax liability can arise without fraud, wilful misstatement or suppression, with delayed payment attracting interest and the prescribed penalty. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800988