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Issues: Whether detention of goods transported without a valid e-way bill was justified, and whether the goods and vehicle should be released on furnishing a bank guarantee for the amount demanded.
Analysis: The transportation was found to be uncovered by a valid e-way bill, and therefore the detention could not be treated as unjustified. At the same time, the petitioner expressed readiness to furnish a bank guarantee for the amount demanded.
Conclusion: The detention was upheld, but the petitioner was granted release of the goods and vehicle upon furnishing a bank guarantee for the amount demanded in the detention order.
Final Conclusion: The petition was disposed of with conditional relief permitting release of the goods and vehicle on security, while sustaining the validity of the detention.
Ratio Decidendi: In the absence of a valid e-way bill, detention of goods in transit is justified, though release may be ordered on furnishing adequate security.