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2019 (11) TMI 883 - HC - GSTRelease of goods alongwith the vehicle - detention on the ground that the truck had reached the check post in Uttarakhand after expiry of the time stipulated in the E-way bill - section 129 of CGST Act - HELD THAT:- Since it is admitted that the 2017 Act provides for release of goods only on furnishing a bank guarantee, it would be wholly inappropriate for us to issue any direction contrary thereto - there are no reason, therefore, to accede to the appellant-writ petitioner’s request for release of the vehicle and the goods on merely furnishing an indemnity bond. Appeal dismissed.
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