JUDGMENT

The petitioner is a company, registered under the Companies Act 1956, with registered office in Mumbai, dealing in Auto Mobile Tyres, Tubes, Flaps, etc. filing regular returns under the Goods and Service Tax Act and Rules framed thereunder. It has a branch run under a Carry and Forward (C & F) Agency, M/s. GNXT Power Corp, which raised tax invoice on 27.02.2020, on a customer dealer located at Kollam. True copy of the tax invoice affixed with dispatched date 02.03.2020 at 12.30 pm to be supplied to M/s. Sunlube Marketing, Kollam. For the purpose of transporting the aforementioned goods, Ext.P2 e-way bill was generated on the basis of Ext.P1 tax invoice, with vehicle number KL07 CM 5213. It is also submitted that in enroute, for the reason of mechanical problem, the C & F Agent arranged another vehicle No.KL07 BY 3069 for onward transportation. The said amendment in the e- way bill was caused on 02.03.2020 at 7.31.pm. The learned counsel appearing on behalf of the petitioner submits that the reasons assigned in the detention order are totally atrocious much less fallacious and could not have been detained while exercising the powers under Section 129 of the Central Sales and