Unfair Proceedings Lead to Ex-Parte Order Set Aside in Siddh Sales Corp. v. State Of UP

Siddh Sales Corporation Vs State of UP and 2 Others (Allahabad High Court) Introduction: In the legal battle between M/S Siddh Sales Corporation and the State of Uttar Pradesh (UP), the former contested an adjudication order, citing its ex-parte nature under Section 73 of the UP GST Act, 2017. Allegations of improper notice and lack of a hearing prior to the order’s issuance formed the crux of the petitioner’s argument. Fact of the case: M/S Siddh Sales Corporation challenged an adjudication order, alleging its ex-parte nature, under Section 73 of the UP GST Act, 2017, read with Ru...