JUDGMENT

Shekhar B. Saraf, J.

This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated November 21, 2019 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') by the respondent No.3/Assistant Commissioner (Incharge) Commercial Tax Mobile Squad, Agra and the order in appeal dated February 13, 2020 passed under Section 107(11) of the Act by the respondent No.2/Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Agra.

2. It is to be noted that the penalty was imposed upon the petitioner under Section 129(1)(b) of the Act and thereafter in appeal certain relief was granted to the petitioner.

3. The factual matrix in the present case is that the vehicle was carrying invoice showing that the goods being transported was "sindoor". Part-B of the e-way bill was not filled up. Upon detention, it was found that there was no "sindoor" in the vehicle and there were 21 other items such as (i) 50 Nag urea water, (ii) 640 liter engine oil, (iii) 160 kilograms iron hinges, (iv) 180 piece Chakla, (v) 1 Nag footwear sole, (vi) 720 piece footwear paddle, (vii