BHARATI SAPRU,J. - (1.) Heard Shri Suyash Agrawal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent.
(2.) This writ petition has been filed by the petitioner to challenge the order dated 11.11.2017 passed under Section 129(1) of UPGST Act (hereinafter referred to as the 'Act') and the penalty notice dated 11.11.2017 issued under Section 129(3) of the Act.
(3.) Learned counsel for the assessee Shri Suyash Agrawal states that the petitioner was engaged in transporting goods from Ludhiana(Punjab) to Calcutta (West Bengal). The goods were passing through the State of U.P. being a transit State.;