JUDGMENT

Shekhar B. Saraf, J.

Heard Mrs. Pooja Talwar, learned counsel appearing on behalf of the petitioner and Sri. Ravi Shankar Pandey, learned Additional Chief Standing Counsel appearing on behalf of the State.

2. This is a petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by penalty order dated December 11, 2017 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') and the order in appeal dated December 22, 2018 passed under Section 107 of the Act.

3. Mrs. Pooja Talwar, learned counsel appearing on behalf of the petitioner submits that the only discrepancy found by the authorities was that the e-way bill had expired. She further submits that there was no other discrepancy apart from the expiry of e-way bill. She further submits that the goods were accompanied by relevant documents and also matched the description as per invoice. She also submits that the reason for the expiry of e-way bill has been explained to the authorities, indicating that the medical condition of the driver was not good, and therefore, driver could not drive for long hours. It is also to be no