1. This hearing has been done through hybrid mode.

2. The present petition has been filed on behalf of the Petitioner- M/s TARC Projects Ltd., earlier known as Anant Raj Projects Ltd. under Article 226 of The Constitution of India , inter alia, seeking issuance of a writ in the nature of mandamus for quashing of Section 66D (k) of the Finance Act, 1994 (hereinafter, ‘the Act’) as also the Notification No. 32/2010-Service Tax dated 22nd June 2010. The Petitioner vide the present petition also assails the Order-in-Original bearing no. 03/GST/DL-West/RR/2017-18 dated 30th November 2017 (hereinafter, ‘impugned order’) passed by the Office of the Commissioner of Central Tax (Delhi West).

3. The Petitioner vide the present petition further seeks a direction that the collection of service tax on the supply of electricity by the Petitioner is not liable to be taxed under the Act as the same is under the purview of the State List as per the VII Schedule of The Constitution of India .

Facts

4. The Petitioner owns a shopping mall by the name ‘MOMENTS’ at Kirti Nagar, New Delhi. The said mall was developed during the years 2008-2011 on approximately 6.18 acres of land havin