Solatium paid for land acquisition for Metro construction not exigible to GST: Karnataka HC

Smt. Asha R Vs Assistant Commissioner of Commercial Taxes (Enforcement-17) (Karnataka High Court) Facts of the case: 1. The petitioners received compensation in respect of the land acquired for construction of metro rail project in accordance with the provisions of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 and Karnataka Industrial Area Development Act, 1966. 2. The respondent Department issued Show Cause Notice and thereafter passed the impugned orders alleging the same to be consideration for “an obligation to do an act, or an...