Road permit should not be insisted if Assessee possesses valid e-way bills

Tzudi Forest Products Vs State of Assam (Guwahati High Court)

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. It is the case of the petitioner that previously, there were check gates but, however after coming into effect the Goods and Services Act (GST), the Govt. of Assam has abolished the check gates and has introduced the concept of e-way bill for sending the goods and at the time of preparation of such bill

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