Goods destroyed in trasits

If goods are destroyed during transit after an e-way bill has been issued, it is generally not considered a taxable supply. The invoice should be cancelled as the recipient has not received the goods. Importantly, Input Tax Credit (ITC) on such goods cannot be claimed as per Section 17(5)(h) of the GST Act, and you may need to reverse any ITC already taken. You should also pursue an insurance claim if applicable.