2024 (2) TMI 1678

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....4<br>W. P. No. 3278 of 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE P. VELMURUGAN For the Petitioner : Mr. S. Thankasivan. For the Respondents : Mr. T. Arun Kumar Additional Government Pleader for R1 and R2, Mr. Su. Srinivasan Standing counsel for NHAI for R3. ORDER This writ petition has been filed seeking for issuance of a writ of mandamus, directing respondents 2 and 3 to pay the amoun....

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.... the respondents for expansion of National Highways 844. Thus, the second respondent passed an Award on 06.07.2022. Challenging the same, the petitioner filed a claim petition before the first respondent under Section 3G(5) of the National Highways Act. While that being so, the respondent authorities, have levied 18% of compensation as GST and they have recommended to deduct the same on the enhanc....

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....pondent also agrees with the view of the Petitioner that land compensation including the structure valuation acquired under the provisions of NH Act, 1956 will neither come under sale of goods nor come under goods and services therefore no GST can be levied. The Respondent has not levied any GST on the Petitioner and no GST has been paid by the Petitioner to the any GST Authorities of the Central ....

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.... petitioner.&#39;&#39; By relying upon the counter affidavit, learned Standing Counsel for respondents submits that the petitioner need not deposit any GST amount with any Government Authorities on land acquisition compensation. 4. In view of the admission of the third respondent in their counter affidavit, that no levy of GST is applicable and charged on the compensation amount paid to the ....