Goods unloaded before invoice generation

I have received a meterial from a consern 

But before generating invoice my workers has unloaded the goods 

A gst roving squad officer find this and issued a penalty 

Iam ready to pay the tax but the tax officer not accepted to pay the penalty me

He said only the consinger or the consignee can pay the penalty but both of them not agreed to pay the penalty 

Is there any provision is available to pay the penalty by me 

Please mention the GST section