https://www.taxtmi.com/caselaws?id=797811 GST is not chargeable on compensation for compulsory acquisition of land and structures because GST applies to supplies of goods or services, while land and buildings attached to land are immovable property. Statutory acquisition under eminent domain is an involuntary expropriation, not a voluntary supply by the landowner or a rendering of services. In the absence of a statutory basis for treating acquisition compensation as consideration for a taxable supply, deduction of GST from that compensation lacks legal authority. The deducted GST must be refunded with interest and costs. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797811 GST is not chargeable on compensation for compulsory acquisition of land and structures because GST applies to supplies of goods or services, while land and buildings attached to land are immovable property. Statutory acquisition under eminent domain is an involuntary expropriation, not a voluntary supply by the landowner or a rendering of services. In the absence of a statutory basis for treating acquisition compensation as consideration for a taxable supply, deduction of GST from that compensation lacks legal authority. The deducted GST must be refunded with interest and costs. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797811