Calcutta HC Dismissed GST Appeal as Effective Alternative Remedy Was Available

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 weig...