BharatTaxGST

Yamuna M K vs. National Highway Authority Of INDIA

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WP/32303/2024HC KarnatakaGSTCNR KAHC01065461202403 June 2026Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SRI. KARUMBAIAH T.A.., ADVOCATEFor Respondent: SRI. S SUDHARSAN., ADVOCATE
AI SummaryDismissed

Facts

The petitioner filed a writ petition seeking directions to acquire her land, pay compensation, and not deduct GST on structure valuation. During the pendency, the respondents took possession of neighboring lands, causing damage to the petitioner's house.

Held

The Court accepted the petitioner's memo for withdrawal. The petition was dismissed as withdrawn, with liberty granted to the petitioner to pursue enhancement of compensation and challenge the GST deduction.

Key Issues

Whether GST should be deducted on structure valuation and compensation for acquired land, and the process for seeking compensation enhancement.

Sections Cited

Not Applicable

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:26210 WP No. 32303 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 32303 OF 2024 (GM-RES) BETWEEN: YAMUNA M K W/O RAMACHANDRA A C AGED 60 EYARS R/AT BYLAKUPPE VILLAGE AND POST PERIYAPATNA TALUK, MYSORE DISTRICT - 571104. …PETITIONER (BY SRI. KARUMBAIAH T.A..,ADVOCATE) AND: 1. NATIONAL HIGHWAY AUTHORITY OF INDIA REGIONAL OFFICE BEHIND NAGASANDRA METRO STATION BENGALURU - 560073 REP BY ITS REGIONAL OFFICER 2. THE PROJECT DIRECTOR NATIONAL HIGH WAY AUTHORITY OF INDIA PROJECT IMPLEMENTATION UNIT BANGALORE 3. THE SPECIAL LAND ACQUISITION OFFICER AND COMPETENT AUTHORITY NATIONAL HIGHWAY AUTHORITY OF INDIA NH - 275, MYSORE REGION MADIKERI DIVISION, GEETHA ROAD CHAMARAJAPURA MYSORE - 04 …RESPONDENTS (BY SRI. S SUDHARSAN., ADVOCATE) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:26210 WP No. 32303 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENTS TO ACQUIRE THE ENTIRE EXTENT OF LAND BELONG TO THE PETITIONER AND TO PAY COMPENSATION WITHIN A SPECIFIED PERIOD AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

The Petitioner is before this court seeking for the following reliefs: i. Issue a writ of mandamus directing the respondents to acquire the entire extent of land belong to the petitioner and to pay compensation within a specified period;

ii. Issue a writ of mandamus directing the respondents not to deduct GST on the structure valuation and the compensation payable to the acquired land from the petitioner;

iii. Issue any other writ, order or direction as this Hon'ble Court deems fit in the circumstances of the case;

2.

A memo for withdrawal dated 1.06.2026, signed by the counsel for the petitioner has been filed which reads as under: MEMO FOR WITHDRAWAL

Petitioner has filed this petition seeking a mandamus to the Respondents to acquire entire extent of land HC-KAR NC: 2026:KHC:26210 WP No. 32303 of 2024

belongs to her and to pay the compensation without deducting GST on the structure valuation. During the pendency of this petition the respondents have taken possession of the entire extent of land in neighbouring land owners and only the land and house of the petitioner is remained. Due to the civil work and digging of crunches in the neighbouring land, the main wall of the house of the petitioner is damaged and there is a risk, therefore the petitioner has decided to withdraw this writ petition claiming compensation awarded by the respondents under protest and seeking liberty to reference to the Appellate Authority for enhancement of the compensation and also to challenge deduction of GST. Reserving the said liberty this Hon'ble Court may please to permit the petitioner to withdraw the above petition in the interest of justice and equity.

3.

Accepting the memo and submission made by the learned counsel for the petitioner, the petition is dismissed as withdrawn reserving liberty to the petitioner to seek enhancement of compensation as also reduction of GST as sought for. (SURAJ GOVINDARAJ) JUDGE

LN List No.: 1 Sl No.: 64

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.