NON PRODUCTION OF BOOKS OF ACCOUNTS IN WAREHOUSE - Goods and Services Tax - GST

Dear experts The inspecting authority authorised under Section 67[1] of the GST Act inspects the declared warehouse wherein he finds some quantity of taxable goods not covered by valid documents. However in respect of such goods, the relevant documents like E-way bill and Tax invoices are kept in the main office of the taxpayer which precisely match the description of goods found in the warehouse and they are duly accounted for in the books of account both by the supplier and the recipient. But the inspecting authority is refusing to accept such documents saying that it is an attempt to evade tax and initiates proceedings under Section 74[5] of the Act proposing to levy tax, interest and penalty. Is such proceeding under Section 74[5] of the Act tenable in the eye of law? Any supporting rulings on this ?