Toll Data Scrutiny and the Compliance Value of e-Way Bill Closure

In recent months, GST authorities have increasingly issued notices and summons in cases involving mismatch or non-tracing of vehicle movement through toll naka or FASTag data against the corresponding e-Way Bills generated by taxpayers. Authorities are increasingly relying on toll plaza and FASTag movement data to verify whether goods covered under an e-Way Bill have actually moved as declared. As a result, notices and enquiries…