JUDGMENT :

1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for respondent no.1.

2. This writ petition has been filed praying for following reliefs :

"I. Issue a writ, order or direction in the nature of Certiorari quashing the order no.731 dated 15.2.2018 passed by Respondent no.1 u/s 129(3) of the UPGST Act (Annexure No. 6)

II Issue a writ, order or direction in nature of certiorari quashing GST DRC-07 dated 18.9.2020 (Annexure9)

III. Issue any other writ, order or direction in favour of the petitioner which this Hon'ble Court deems fit in the facts and circumstances of the case.

IV. Award cost of the petition to the petitioner."

3. Pleadings of the writ petition indicate that the goods and vehicle of the petitioner were intercepted on 11.2.2018 on the ground that the goods in question were being transported without E-Way Bill and a notice under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act, 2017") was issued specifying the tax and penalty payable. Thereafter, an order for payment of tax of Rs.1,01,844/and equivalent amount of penalty, total Rs. 2,03,688/, was passe