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 order. Three allegations were made against the appellants: (i) discrepancy in the quantity of goods, (ii) failure to produce any bill of supply or tax invoice, and (iii) failure to produce proof of payment, either in full or in part.
Read Calcutta HC Judgment in this case: Calcutta HC Dismissed GST Appeal as Effective Alternative Remedy Was Available
The appellants challenged the penalty order through a writ petition. The Single Bench of the Calcutta High Court declined to entertain the petition on the ground that an effective statutory appellate remedy was available. The Court clarified that if an appeal was filed, it would be decided independently and without being influenced by any observations made in the writ proceedings.
