Openzeppelin Hardhat Plugin throws VM Exception on executing upgraded functions

:computer: Environment
Plugin: Hardhat
References used for deploying and managing upgradeable contracts:

    "@nomiclabs/hardhat-ethers": "^2.0.2",
    "@openzeppelin/cli": "^2.8.2",
    "@openzeppelin/hardhat-upgrades": "^1.8.2",


Following the blog post references, once I run the upgrade script with proper commands it fails to execute the function added on the new V2 contract and the execution is rejected with VM Exception.

Would like to understand if there is any other dependency required to execute this successfully and if I am missing something.

:1234: Code to reproduce

Steps I referred to from the blog post:

- In one terminal:
    - npx ganache-cli --deterministic

- In another terminal:
    - npx hardhat run --network development .\scripts\deploy.js
    - npx hardhat console --network development
        - const Box = await ethers.getContractFactory("Box");
        - const box = await Box.attach("<CONTRACT ADDRESS>");
        - (await box.retrieve());

    - npx hardhat run --network development .\scripts\upgrade.js
    - npx hardhat console --network development
        - const BoxV2 = await ethers.getContractFactory("BoxV2");
        - const boxV2 = await BoxV2.attach("<CONTRACT ADDRESS>");
        - (await boxV2.retrieve());
        - (await boxV2.increment());

It fails at (await boxV2.increment());. The response I get is

> await boxV2.increment()
ProviderError: VM Exception while processing transaction: revert
    at process._tickCallback (internal/process/next_tick.js:68:7)
    at GanacheGasMultiplierProvider.request (C:\Users\jay\Documents\Learn\upgrade\mycontract\node_modules\hardhat\src\internal\core\providers\gas-providers.ts:178:19)        
    at GanacheGasMultiplierProvider._getMultipliedGasEstimation (C:\Users\jay\Documents\Learn\upgrade\mycontract\node_modules\hardhat\src\internal\core\providers\gas-providers.ts:64:59)
    at HttpProvider.request (C:\Users\jay\Documents\Learn\upgrade\mycontract\node_modules\hardhat\src\internal\core\providers\http.ts:46:19)

This script is not present in the tutorial that you linked (OpenZeppelin Upgrades: Step by Step Tutorial for Hardhat - #15).

Can you show the contents of this file?