1. By this Civil Application, the applicant (original writ applicant) has prayed for the following reliefs:

“(a) This Hon. Court may be pleased to modify order dated 23.10.2019 and the applicant may pleased be allowed to collect and deposit the disputed amount of tax with interest under the GST Act under protest which may be treated as subject to the outcome of the main petition.

(b) Such other order as deemed fit in the facts and circumstances of the case may be kindly be passed in the interest of justice for which act of kindness your Applicant shall forever pray.”

2. We take notice of the order passed by a Coordinate Bench dated 23.10.2019 in the main matter. The order reads thus:

1. The learned advocate for the petitioner has tendered draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith.

2. Heard Mr. S.N. Soparkar, Senior Advocate, learned counsel with Mr. Uchit Sheth, learned advocate for the petitioner.

3. Issue Notice, returnable on 11.12.2019.

By way of ad-interim relief, the operation of the order dated 20.08.2019 passed by the Gujarat Authority for Advance Ruling, the third respondent herein, is hereby stayed. Direct service is permitted.

3. Thus, it appears from the aforesaid that while issuing notice, the Coordinate Bench granted ad interim relief staying the operation of the impugned order dated 20.08.2019 passed by the Gujarat Authority for Advance Ruling (Respondent No.3).

4. We have heard Mr. Sheth, the learned counsel appearing for the applicant and Mr. Sharma, the learned AGP appearing for the State.

5. Mr. Sheth would submit that the issue raised in the present writ application was considered by this Court in the Special Civil Application No.5343 of 2018. The order passed by this Court dated 19.12.2018 in the Special Civil Application No.5343 of 2018 came to be challenged by the Union of India before the Supreme Court. The Supreme Court vide order dated 09.08.2019 granted leave to appeal. The matter is now pending before the Supreme Court for final hearing. According to Mr. Sheth, the decision that may be taken by the Supreme Court will ultimately govern the fate of the present writ application. However, the hearing in the Supreme Court may take some time and in such circumstances, the applicant has decided that it should start recovering the requisite amount from its customers and deposit the same with the Authority concerned. Mr. Sheth prays that in such circumstances, the ad interim relief earlier granted in favour of the writ applicant may be vacated.

6. In view of the aforesaid, the Civil Application succeeds and is hereby allowed. The ad interim relief granted earlier by the Coordinate Bench stands vacated. The applicant shall proceed further in accordance with law.

7. It goes without saying that whatever amount is recovered and deposited with the Authority shall be subject to the final outcome of the main matter.

This Civil Application stands disposed of.

Order in Special Civil Application No.19071 of 2019:

Since the issue is pending before the Supreme Court and the final verdict is being awaited, this matter shall be notified once an appropriate note is filed by Mr. Sheth, the learned counsel appearing for the writ applicant.