https://www.taxtmi.com/caselaws?id=800489 Compulsory acquisition of land and buildings is a statutory exercise of eminent domain, not a voluntary supply of goods or services by the owner. Land and structures attached to or embedded in land constitute immovable property. Surrender of such property under compulsory acquisition does not amount to a sale of goods or provision of services, and the compensation payable cannot be treated as consideration for a taxable supply. GST deduction from acquisition compensation therefore lacked statutory authority; the deducted amount was required to be refunded with interest. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800489 Compulsory acquisition of land and buildings is a statutory exercise of eminent domain, not a voluntary supply of goods or services by the owner. Land and structures attached to or embedded in land constitute immovable property. Surrender of such property under compulsory acquisition does not amount to a sale of goods or provision of services, and the compensation payable cannot be treated as consideration for a taxable supply. GST deduction from acquisition compensation therefore lacked statutory authority; the deducted amount was required to be refunded with interest. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800489