S.N. Trading Company & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Division Bench of the Calcutta High Court dismissed an intra-court appeal filed against a Single Bench order that had declined to entertain a writ petition challenging a penalty order passed under Section 129(3) of the CGST Act, 2017.
The case arose from the interception of a vehicle transporting areca nuts on 16 May 2025 in Jalpaiguri District. The authorities examined the goods and generated a weighment slip. According to the adjudicating authority, there was a discrepancy of 420 kilograms between the weight of the goods declared in the documents and the weight determined after deducting the unladen weight of the vehicle from the gross weight.
Read SC Judgment in this case: SC Dismisses GST Challenge Because Effective Statutory Appeal Remedy Was Available
The adjudicating authority initiated proceedings and imposed penalties. The allegations against the appellants were threefold: first, a difference in the quantity of goods; second, failure to produce any bill of supply or tax invoice; and third, failure to produce proof of payment, whether full or partial.
The appellants challenged the penalty order through a writ petition. However, the Single Bench declined to entertain the petition on the ground that an effective alternative remedy was available by way of a statutory appeal. The Single Bench clarified that if an appeal was filed, it would be decided on its own merits without being influenced by any observations contained in the writ order.
