2026 (10) TMI 432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioners have sought for a writ in the nature of mandamus to direct the respondent Nos. 2 to 4 to reimburse the Goods and Services Tax (GST) amount of Rs. 12,28,906.00 that was deducted out of the compensation paid in respect of the acquisition of the house property measuring 1195 sq.mtrs., in Sy. No. 21/29A (21) of Basavanahalli Village, Kushal Nagar 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 petitioners claim that the house property belonging to them measuring 1195 sq.mtrs. bearing Sy.No. 21/29A (21) of Basavanahalli Village, Kushal Nagar Taluk, Kodagu District, was acquired by the respondent No. 2 for the purposes of respondent No. 3 for widenin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s applied uniformly to all landlosers. He contends that the petitioners' 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 petitioners as well as the learned counsel for respondent Nos. 2 to 4. 6. The fact that the property of the petitioners is acquired for widening of the road by the respondent No. 2 is not in dispute. It is also not in dispute that a sum of Rs. 96....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 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 in....