1. The Draft Amendment is allowed. The same shall be carried out earliest.

2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following relief(s):-

“58(A) That this Hon’ble Court may be pleased to issue an appropriate writ of mandamus or a writ of certiorari in the nature of mandamus or certiorari any other appropriate writ, order or direction under Articles 226 and 227 of the Constitution of India, ordering or declaring ultra vires the third proviso to Rule 138(1) and Rule 138(5) read with Section 129 of CGST Act for limited purpose of tax demand and imposition of penalty for the discrepancy/invalidity of E-way during movement for job work provided under Section 143 read with Section 7 & 9 of the CGST Act and rules made thereunder under the purview of Article 265 of the Constitution of India.

B. That this Hon’ble Court may be pleased to issue an appropriate writ of mandamus or a writ of certiorari in the nature of mandamus or certiorari any other appropriate writ, order or direction under Article 226 of the Constitution of India, ordering and quashing the non reasoned order passed by the Learned State Tax (Enforcement) Division-5, Vadodara.

C. That this Hon’ble Court may alternatively grant an interim/ex-parte relief by an appropriate a writ of mandamus or a writ of certiorari in the nature of mandamus or certiorari any other appropriate writ, order or direction under Articles 226 and 227 of the Constitution of India, ordering Respondent No.4 so that the hearing by the Learned State Tax (Enforcement) Division-5, Vadodara can expedited.

D. That this Hon’ble may be alternatively pleased to issue an appropriate writ of mandamus or a writ of certiorari in the nature of mandamus or certiorari any other appropriate writ, order or direction under Articles 226 of the Constitution of India, directing respondents themselves, their officers and subordinate to expedite the proceedings and refund the amount of Tax and wrongly collected under the impugned order.

E. That this Hon’ble Court may be pleased to issue an appropriate writ of mandamus or a writ of certiorari in the nature of mandamus or certiorari any other appropriate writ, order or direction under Articles 226 and 227 of the Constitution of India, ordering and giving directions to the Respondents to make suitable provisions in GSTN portal so that such hardships are not faced by registered tax payers like petitioner.

F. That this Hon’ble Court may be pleased to issue an appropriate writ of mandamus or a writ of certiorari in the nature of mandamus or certiorari any other appropriate writ, order or direction under Articles 226 of the Constitution of India, issuing directions for commencement of GST Tribunals as disposal of appeals are being delayed for the want of commencement of GST Tribunals.

G. And pass, such further order/orders for granting relief(s) as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case to meet the ends of justice.”

3. For the present, we are not inclined to look into the challenge to the constitutional validity of the 3rd proviso to Rule 138(1) and Rule 138(5) read with Section 129 of the CGST Act.

4. We are inclined to issue notice to the respondents with a view to resolve the controversy as highlighted.

Let Notice be issued to the respondents returnable on 12.02.2020.

5. However, we clarify that the pendency of this Writ-application shall not come into the way of the appellant authority in deciding the appeal preferred by the writ-applicant against the order passed under Form GST-MOV-09 via Form GST-APL-01.

6. We would appreciate if the appellant authority takes up the appeal at the earliest and decides the same in accordance with law.