SC Dismisses GST Challenge Because Effective Statutory Appeal Remedy Was Available

S.N. Trading Company & Anr. Vs Union of India & Ors. (Supreme Court of India) The dispute arose from the detention of a consignment of areca nuts being transported in a vehicle that was intercepted on 16 May 2025 in Jalpaiguri District. Following examination of the goods and generation of a weighment slip, the adjudicating authority concluded that there was a discrepancy of 420 kilograms between the declared quantity and the quantity determined after deducting the vehicle’s unladen weight from the gross weight. The adjudicating authority initiated proceedings and passed a penalty ord...