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of <h1>Notice issued returnable in six weeks; operation of 29-01-2025 judgment stayed pending challenge to circulars overriding statutes</h1> <h3>Sree UGCL Projects Ltd. (Earlier Known As United Global Projects Ltd) & Anr. Versus The Additional Director (Directorate General of GST Intelligence) & Anr.</h3> SC issued notice returnable in six weeks and stayed operation of the impugned judgment and order dated 29-01-2025 pending disposal. The court held that a ... Bar on duplicate or parallel proceedings - error in relying upon the circulars which cannot override the statutes - HELD THAT:- Issue notice, returnable in six weeks. In the meanwhile, the effect and operation of the impugned judgment and order dated 29-01-2025 shall remain stayed. The petition contests application of circulars in the face of statutory primacy, asserting that 'Section 6(2)(b) of GST Act bars duplicate or parallel proceedings,' and that lower courts 'manifestly erred in relying upon the circulars which cannot override the statutes.' The Court issued notice, returnable in six weeks, and granted interim relief by staying the 'effect and operation of the impugned judgment and order dated 29-01-2025.' The core legal premise is statutory supremacy over administrative circulars and prevention of multiplicity of proceedings under Section 6(2)(b) of the GST Act; the interlocutory order preserves the status quo pending adjudication on whether the circulars could lawfully be used to justify parallel proceedings contrary to the statute.
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