2026 (7) TMI 1750

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....ate For Respondent Nos.2 To 4 ORAL ORDER : The petitioner has sought for a writ in the nature of mandamus directing the respondent Nos.2 to 4 to reimburse the Goods and Services Tax (GST) amount of Rs.18,39,252/- that was deducted out of the compensation paid in respect of the acquisition of the land measuring 6.5 guntas in Sy. No.21/44 of Basavanahalli Village, Kushalnagar Taluk, Kodagu District, and award interest on the deducted amount of GST from the date of the award till the date of payment. 2. The petitioner claims that the land belonging to her measuring 8.5 guntas in Sy.No.21/44 of Basavanahalli Village, Kushalnagar Hobli, Kushalnagar Taluk, Kodagu District, was acquired by the Union of India for the purposes of respondent....

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....ontended that the GST Act mandates levy of GST on works contract/structure valuation and the same was applied uniformly to all landlosers. It is contended that the petitioner's claim that compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, is exempt from any tax misconstrues the statutory framework. It is claimed that while compensation for land acquired may not attract GST, the structural component assessed under the award is liable to GST as per law. 5. Learned counsel for respondent Nos.2 to 4 reiterated the above contentions. 6. I have considered the submissions of the learned counsel for the petitioner as well as the learned counsel for respondent ....

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....nding that GST Act mandates levy of GST on works contract/structure valuation and the same was applied uniformly to all landlosers, they failed to explain under what provision of the GST Act, the acquisition of a land or structure would amount to supply of goods or provision of service. As a matter of fact, the High Court of Judicature at Madras in W.P.No.3278/2024 while considering a similar contention, has held that "In view of the admission of the third respondent (third respondent is National Highways Authority of India) in their counter affidavit, that no levy of GST is applicable and charged on the compensation amount paid to the petitioner and no GST has also been paid by the petitioner to any GST authorities of the Central ....