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HC held that compensation paid as solatium for land acquisition is not subject to GST under CGST/KGST Act. The court determined that sale of land and immovable property falls outside GST taxation, even without specific schedule exemptions. The compensation does not constitute a service supply with consideration, and the conditions in land acquisition agreements do not trigger GST liability. The court emphasized that governmental land acquisition payments are not taxable transactions, and the impugned notices were deemed illegal and without legal jurisdiction. Petition was consequently allowed, quashing GST levy on land acquisition compensation.
HC held that compensation paid as solatium for land acquisition is not subject to GST under CGST/KGST Act. The court determined that sale of land and immovable property falls outside GST taxation, even without specific schedule exemptions. The compensation does not constitute a service supply with consideration, and the conditions in land acquisition agreements do not trigger GST liability. The court emphasized that governmental land acquisition payments are not taxable transactions, and the impugned notices were deemed illegal and without legal jurisdiction. Petition was consequently allowed, quashing GST levy on land acquisition compensation.
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