Why are Lord Ram and Lord Krishna thinking differently?

The recent verdicts under the IBC of different benches of the Supreme Court are at variance with each other, as observed in the case of Rainbow Papers Ltd , where the Apex Court's verdict leads to an inference that IBC does not supersede the Gujarat Value Added Tax Act, whereas in ABG Shipyard, the Apex Court has opined that IBC would prevail over the Customs Act.

With section 238 of the IBC in place, which clearly states that provisions of this Code are to override other laws, it would be appropriate for all stakeholders to read the lines of the Code rather than reading in-between the lines.