JUDGMENT

Shekhar B. Saraf, J.

Heard Sri. Shubham Agarwal, learned counsel appearing on behalf of the petitioner and Sri. Rishi Kumar, learned Additional Chief Standing Counsel appearing on behalf of the State.

2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order of penalty dated May 6, 2018 passed by the respondent No.2/Additional Commissioner, Commercial Tax, Mobile Squad Kasganj under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act") and the order of the Appellate Authority dated May 7, 2019 passed by respondent No.3/Additional Commissioner Grade-2 (Appeal), Commercial Tax, Aligarh under Section 107 of the Act.

3. The factual matrix in the present case is that the goods were accompanied by the invoice, E-Way Bill, Gate Pass, 9R and bitty. The only flaw, on the basis of which goods were detained, was that the Part B of the E-Way Bill was not filled up. However, as pointed out by the learned counsel appearing on behalf of the petitioner, the invoice and bitty contained the number of the vehicle. Furthermore, other relevant documents were accompanying the good