UPGST, Court Affirms Truck as Capital Asset; Raises Concerns Over Seizure Without Notice Impacting Civil Rights: Allahabad High Court

In a recent order dated 9th January 2024, the Allahabad High Court, presided over by Hon'ble Justices Saumitra Dayal Singh and Manjive Shukla, addressed a writ petition under Section 129 of the U.P. Goods and Services Tax Act, 2017 (GST Act). The case revolves around the seizure of a TATA LPT 407 truck, bearing Registration No. DLILAA-9970, belonging to Akbar Ali Transport Services. Background: The petitioner, Akbar Ali Transport Services,…