Notice issued returnable in six weeks; operation of 29-01-2025 judgment stayed pending challenge to circulars overriding statutes

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 could not be grounded on circulars that seek to override statutory provisions, characterizing reliance on such circulars as erroneous. The interim direction preserves the status quo while the legal validity of using circulars to preclude statutory remedies is adjudicated.

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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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