2018 (5) TMI 222

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..... nd the TDR was always in the name of the seller (land owner) of the TDR, in whose name the TDR was issued by the authorities - the petitioner acts only as a ‘confirming party’ in the transaction of buying and selling of TDR for a consideration and thus, acts as a facilitator between the buyer and seller of TDR. This Court do not find any ground to interfere with the impugned order at this stage .....

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..... it is to be construed as an immovable property falling outside the purview of service tax. The Appellate Authority has failed to appreciate this vital aspect in a proper perspective. Hence, interference by this Court under Articles 226 and 227 of the Constitution of India is warranted. 3. I have given my anxious consideration to the arguments addressed by the learned counsel for the petitione .....

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..... on filed by the petitioner invoking the extraordinary jurisdiction of this Court cannot be entertained, when a complete machinery is provided under the provisions of the statute. 5. Therefore, this Court do not find any ground to interfere with the impugned order at this stage when the alternative efficacious remedy is available under the statute. Hence, the writ petition stands dismissed .....

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