Constitutional Validity — By the writ applicant, the Applicant sought declaration 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 and also directions to expedite the proceedings and refund the amount of Tax and wrongly collected under the impugned order. 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. Notices issued. — IPCA Laboratories Ltd. Vs. State of Gujarat [2020] 20 TAXLOK.COM 096 (Gujarat)