JUDGMENT

Shekhar B. Saraf, J.

Heard Mr. Shubham Agrawal, learned counsel for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State respondents.

2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated November 10, 2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") levying penalty upon the petitioner and the subsequent appellate order dated January 10, 2022 dismissing the appeal filed by the petitioner.

3. Upon perusal of the record, it appears that the only controversy involved in the present petition is with regard to non filling up of Part 'B' of the e-Way Bill. The undisputed facts are that firstly the bilty in fact had the details of the truck that was carrying the goods; secondly, the goods were not in variance with the invoice; and thirdly, the Department has not been able to indicate any kind of intention of the petitioner to evade tax.

4. Mr. Shubham Agarwal, learned counsel for the petitioner has relied upon two judgments of this Court in VSL Alloys (India) Pvt. Ltd v. State of U.P. and anothe