The Assessee ( petitioner) is a trader in steel registered under the CGST Act, 2017 having registered office in Secunderabad. The petitioner book purchase of material from M/s. Santosh Steel and Pipes India Private Limited, Dadra and Nagar Haveli. The assessee hired transportation service from Dadra and Nagar Haveli to Secunderabad.  The transporter also booked the material of other supplier of, Adoni, Andhra Pradesh from the M/s. Santosh Steels, Dadra and Nagar Haveli to Adoni. The separate E-way bills was generated for the both the supply i.e Dadra to Adoni 937 km aprox. And to secundarabad approx 867 kilometers. The assessee submitted that the transporter while loading the goods on the goods loaded the material of the petitioner first, and then loaded the material which has to be delivered at adoni as the quantity of the petitioner amounting to 14320.90 kgs. was more and much heavier than the material supplied to be at adoni which was 2018.15 kgs.; and so was loaded on top of the goods vehicle for operational convenience . As the driver of vehicle is from Hyderabad too he thinks fit to deliver the adoni first for convenience. As per assessee, the transporter had intended to unload the material on the top of the goods vehicle at Adoni first; that the goods vehicle passed through Patancheru Ring road and crossed Jadcherla on its way to Adoni in Kurnool District; and while the vehicle was on its way to Adoni, it was intercepted at Annasagar, Mahabubnagar District by the respondent on 29.12.2020 and detained by him on the ground that the ‘documents of the vehicle were defective’ and that ‘the transaction in respect of the e-waybill was finished at Hyderabad, but they were further transported to Adoni without invoice and e-way bill’ and proposed Rs.3,68,555/- as GST and Rs.3,68,555/- as penalty, and issued a show-cause notice to the petitioner on 31.12.2020.