2026 (8) TMI 1685

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....titioner 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.1,14,815.29 that was deducted out of the compensation paid in respect of the acquisition of the land measuring 10.08 guntas in Sy.No.219/2 of B. Agrahara Village, Belagola Hobli, Srirangapatna Taluk, Mandya 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 10.08 guntas in Sy.No.219/2 of B. Agrahara Village, Belagola Hobli, Srirangapatna Taluk, Mandya District, was acquired by the Union of India for the purposes of respondent No.3 for widening Mysuru - Madikeri Hi....

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....s 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. He contends 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. I have considered the submissions of the learned counsel for the petitioner as well as the learned counsel for respondent Nos.2 to 4. 6. The fact that the property of the petitioner is acquired for widening of the road by the Union of India is not in dispute. It is also not in dispute that a sum of Rs.8,89,035.20 was determined as compensation payable in....

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....on 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 Government or the State Government, no direction as sought for by the petitioner is necessary in this writ petition." 8. This Court, while considering whether income tax could be deducted at source on the interest on compensation paid to a landloser, held that tax canno....