GST: Unilateral Truck Seizure Without SCN Violates Right to be Heard

Akbar Ali Transport Services Vs State of U.P. and Another (Allahabad High Court) Introduction: In a recent legal battle before the Allahabad High Court, Akbar Ali Transport Services found itself challenging the seizure of its vehicle under Section 129 of the U.P. Goods and Services Tax Act, 2017 (‘GST Act’). The court, in its wisdom, delved into the circumstances surrounding the truck’s interception and subsequent seizure, providing crucial directions to safeguard the transporter’s rights. Background: The dispute emanated from the interception of a TATA LPT 407 truck wi...