Modification in Order —–— The applicant prayed  for modification in order dated 23.10.2019 and he may be allowed to collect and deposit the disputed amount of tax with interest under protest which may be treated as subject to the outcome of the main petition. A Coordinate Bench dated 23.10.2019, by way of ad-interim relief, stayed the operation of the order dated 20.08.2019.  The counsel for the applicant submitted that the order passed by this Court dated 19.12.2018 was challenged by the Union of India before the Supreme Court, which was granted leave to appeal and the matter is pending before the Supreme Court for final hearing. 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. In such circumstances, the ad interim relief earlier granted in favour of the writ applicant may be vacated.

Held that:- The Hon’ble High Court directed that the ad interim relief granted earlier by the Coordinate Bench stands vacated. Whatever amount is recovered and deposited with the Authority shall be subject to the final outcome of the main matter.