Section 129 of the CGST Act, 2017 –—Requirement of E-way bill -- The grievance of the petitioner is against the action of the respondents in seeking road permit for transporting goods/forest products after obtaining e-way bills. The petitioner submitted that after GST, the state Govt. has abolished the check gates and has introduced the concept of e-way bill for sending the goods. In spite of having e-way bills, the respondents were demanding road permit which is wholly illegal and unsustainable in law. The Standing Counsel submitted that the issue regarding requirement of road permit even after obtaining the e-way bill is yet to be decided by the Government. Presently, there is no insistence on road permit, if e-way bill is available.

Held that:- The Hon’ble High Court directed that if the petitioner is in possession of valid e-way bills, road permit should not be insisted upon it, however the petitioner is required to fulfill the other formalities in case. The present direction is, however subject to the condition that the same would remain valid till a final decision is arrived at by the Government on the requirement of road permit, apart from e-way bill.