https://www.taxtmi.com/caselaws?id=795864 GST applies only to a supply of goods or services, whereas compulsory acquisition of land and attached structures is an exercise of eminent domain rather than a voluntary supply, sale, or service by the owner. Land and buildings are immovable property, and no statutory basis is identified for levying GST on compensation awarded for their compulsory acquisition. Accordingly, deducting GST from acquisition compensation is described as being without authority of law and beyond the relevant power. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795864 GST applies only to a supply of goods or services, whereas compulsory acquisition of land and attached structures is an exercise of eminent domain rather than a voluntary supply, sale, or service by the owner. Land and buildings are immovable property, and no statutory basis is identified for levying GST on compensation awarded for their compulsory acquisition. Accordingly, deducting GST from acquisition compensation is described as being without authority of law and beyond the relevant power. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795864