S.N. Trading Penalty Rs11.96L Sent to CGST

Case Name: S.N. Trading Company & Anr. vs Union of India & Ors.
Petition/Application: Miscellaneous Application No. 1546/2026 in SLP(C) No. 22173/2025
Court: Supreme Court of India
Date of Order: 26‑05‑2026
Related Prior Orders: Order dated 11‑08‑2025 directing deposit of penalty; Order dated 10‑12‑2025 dismissing the Special Leave Petitions.
Period of Dispute: Penalty imposed prior to 11‑08‑2025; deposit made thereafter; SLP dismissed on 10‑12‑2025; clarification sought on 26‑05‑2026.

Petitioners: S.N. Trading Company & Anr.
Respondents: Union of India & Others.
Petitioners' Legal Representatives: AOR Mr. Vivek Sarin, Adv. Mr. Aakarshan Aditya, AOR Ms. Divyanshi Singh, Adv. Mr. Satish C. Kaushik, Adv. Mr. Dhruv Dev Gupta, Adv. Mr. Vibhu Tiwari, Adv.
Respondents' Legal Representatives: Mr. N Venkataraman, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. V C Bharathi, Adv.; Mr. Bhakti Vardhan Singh, Adv.; Mr. Piyush Beriwal, Adv.; Mr. P V Yogeswaran, Adv.; Mrs. Meera Patel, Adv.
Individuals Present Before Court: Mr. Vinod Maurya and Mr. Pramod Maurya (claiming ownership of the company).
Bench: Hon'ble Mr. Justice J.B. Pardiwala, Hon'ble Mr. Justice Vijay Bishnoi.

Penalty of Rs 5,98,000 imposed on each petitioner (total Rs 11,96,000) for alleged violation (related to CGST/Excise matters and potential auction of areca nuts).
Petitioners sought exemption from auction and were directed to deposit the penalty amount with the Court Registry.
After the Special Leave Petitions were dismissed, the Registry sought clarification on the disposition of the deposited amount.

The Court observed that the petitioners complied with the earlier order by depositing the stipulated penalty amounts.
The Registry’s query regarding the fate of the deposited sum after dismissal of the SLP was noted.
The Court directed that the deposited amount, together with any accrued interest, be transferred to the appropriate tax authority.

Deposited Amount: Rs 5,98,000 by each petitioner, aggregating to Rs 11,96,000.
Transfer Directive: The amount, plus any interest, shall be transferred to the office of the ACAO, CGST and Central Excise, Siliguri Commissionerate.
Bank Details for Transfer: Account No. 44497072368, State Bank of India, IFSC SBIN0000184.
Disbursement Instruction: Upon verification and proper identification by the concerned Officer, the amount shall be returned to the petitioners within one week from the date of transfer.

A responsible person from the company must personally appear before the Court on the next hearing date.
The Registry is to inform the petitioners of this order.
The Officer at the Siliguri Commissionerate must verify the petitioners’ identities before disbursing the funds.

The Miscellaneous Applications are hereby closed.
The Court’s order mandates the transfer of Rs 11,96,000 (with interest, if any) to the ACAO CGST & Central Excise Siliguri Commissionerate and subsequent disbursement to the petitioners within one week of transfer.
No further proceedings are pending under these applications.