Sree UGCL Projects Ltd. Vs Additional Director (Directorate General of GST Intelligence) & Anr. (Supreme Court of India)
The Hon’ble Supreme Court in the case of Sree UGCL Projects Ltd. v. Additional Director (Directorate General of GST Intelligence) [SLP (C) No. 30756/2025, order dated November 10, 2025] held that the operation of the Bombay High Court order is stayed and issued notice to the Revenue to examine whether Section 6(2)(b) of the CGST Act, which bars duplicate or parallel proceedings, is violated when authorities rely on circulars to permit such proceedings.
Read Bombay HC Judgment in this case: Writ Petition Dismissed for Availability of Statutory Appeal Remedy under GST Law
Facts:
Sree UGCL Projects Ltd. (“the Petitioner”) is an assessee under the GST laws, aggrieved by initiation of proceedings and order-in-original by the Central GST Authorities, when proceedings for the same period (AY 2017-18 and 2018-19) had already been initiated by State GST Authorities.
The Respondent, Additional Director (DG GST Intelligence) & Ors. (“the Respondent”), proceeded against the Petitioner, despite the existence of an order from State authorities for part of the assessment years, arguing that the scope of the Central proceedings was broader.
The Petitioner contended that Section 6(2)(b) of the CGST Act explicitly bars parallel or duplicate proceedings on the same matter by State and Central authorities, and that reliance upon CBIC circulars or instructions permitting parallel action is legally unsustainable.
