AKHILESH TRADERS Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Sri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and Sri Ravi Shanker Pandey, 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 imposing penalty dated August 8, 2018 passed by respondent No.4/Assistant Commissioner, Commercial Tax, Mobile Squad Unit-4, Prayagraj under Sec. 129(3) of the Uttar Pradesh Goods and Services Act, 2017 (hereinafter referred to as "the Act") and the order dated August 20, 2019 passed in appeal by respondent No.3/Additional Commissioner, Grade-2 (Appeal) 3rd, Commercial Tax, Prayagraj.

(3.) The undisputed facts in the present case are that the goods were intercepted and upon interception, no E-Way Bill, invoice and bility were present in the vehicle carrying the goods. Subsequent to the interception, these documents were produced by the assessee.