TMI Blog2021 (1) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... lternate remedy, this Court can entertain the writ petition in a very limited arena. For entertaining writ petition in the wake of alternate remedy, the petitioner has to demonstrate that the order impugned in the writ petition was passed in defiance of the fundamental principles of judicial procedure or in utter violation of principles of judicial justice. Perusal of the impugned order shows that the assessing authority has considered the contentions regarding lack of jurisdiction and has recorded a finding against the petitioner. It is also seen from the impugned order that the judgments cited by the petitioner were taken note of while passing the impugned order. Therefore, it cannot be said that the impugned order is passed violating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were taken note of by the adjudicating authority, the same were not considered in its true perspective while passing the impugned order. 5. The learned counsel for the petitioner relied on the judgment in the matter of Murli Realtors Pvt. Ltd vs. Commissioner of Central Excise, Pune reported in 2015 (37) S.T.R. 618. 6. It is urged that the security deposit is received towards recovery of damages if any caused to the lease property by the assessee and it is not towards any provision of taxable service. Paragraph 6.1 of the said judgment was pressed into service to demonstrate that there is no provision in the Service Tax Law for giving notional interest on security deposit taken as a consideration for leasing out immovable properties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the judgments cited by the petitioner were taken note of while passing the impugned order. Therefore, it cannot be said that the impugned order is passed violating the principles of natural justice or that the same is contrary to the fundamental principles of judicial procedure, warranting entertainment thereof despite availability of alternate statutory remedy. In the light of these facts, it cannot be said that despite availability of alternate remedy in filing the appeal, the writ petition needs to be entertained. The writ petition as such is disposed of with liberty to the petitioner to avail alternate remedy. If the petitioner chooses to file statutory appeal, the appellate authority may consider pendency of this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
