Tax Invoice - Bill To Ship To Model

XYZ (Maharashtra) issued Tax Invoice as ‘Bill To: Madhya Pradesh’(PQR) and ‘Ship To: Gujarat’ (ABC). The invoice issued by XYZ accompanied the consignment, but the Tax Invoice in turn issued by PQR to ABC was not accompanying the consignment and was sent by courier by PQR to ABC. This consignment was seized by the check post authorities on the ground that the Tax Invoice of PQR issued to ABC was not accompanying the consignment. What is the correct legal requirement?