Amendment granted, immediate implementation directed, stay on previous order, interim relief provided.

The court granted the amendment of the petition, directed immediate implementation, and issued a notice returnable on a specific date. The court also stayed the operation of the previous order by the Gujarat Authority for Advance Ruling, providing ad interim relief by temporarily suspending the implementation of the ruling until further deliberation or a final decision is reached.

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Issues:
Granting amendment of petition, issuance of notice returnable on a specific date, staying the operation of a previous order by the Gujarat Authority for Advance Ruling.

Amendment of Petition:
The learned advocate for the petitioner submitted a draft amendment, which was allowed by the court. The court directed the immediate implementation of the approved amendment. This process signifies the court's flexibility in allowing necessary modifications to legal documents during the proceedings.

Issuance of Notice:
After hearing the arguments presented by Mr. S.N. Soparkar, Senior Advocate, and Mr. Uchit Sheth, the court decided to issue a notice returnable on 11.12.2019. This step indicates the court's adherence to procedural requirements by formally notifying the concerned parties about the legal proceedings and the scheduled date for their appearance.

Stay Order on Previous Order:
The court issued an ad interim relief by staying the operation of the order dated 20.08.2019 passed by the Gujarat Authority for Advance Ruling, the third respondent. This stay order implies a temporary suspension of the implementation of the previous ruling until further deliberation or a final decision is made by the court. Additionally, direct service was permitted for effective communication of this stay order to the relevant parties involved in the case.

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