Johnson Alexander vs. The Assistant Commissioner Of
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Cause title — parties, addresses and appearances
ORAL ORDER
Smt. Jyoti M. Maradi, learned HCGP accepts notice for respondent No.1. 2. The petitioner is before this Court seeking for the following reliefs: a) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing Order in Original under section 73(9) of the KGST/CGST Act dated 27.02.2025 bearing Order No. ACCT(Audit) 5.4/DGSTO-5/ADJ-78/2024-25 passed by the Respondent 1 is enclosed herewith and marked as Annexure-A. b) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.
The petitioner is before this Court being aggrieved by the levy of GST on the solatium component of the HC-KAR NC: 2025:KHC:24037 compensation paid on account of the land of the petitioner being acquired.
The submission of the learned counsel for the petitioner is that the lis in the above matter is covered by the decision of the Co-ordinate Bench of this Court (ENFORCEMENT-17) AND ANOTHER.1
This Court in Asha’s case supra has categorically come to the conclusion that the head ‘Solatium’ is not exigible/amenable to levy of GST under the provisions of the CGST/KGST Act, 2017, and as such quashed the impugned notices of demand. There is no dispute as regards the applicability of the said decision to the present facts also. Hence, I pass the following: ORDER i) The writ petition is allowed.
1 WP.NO.2552/2024 and other connected matters DD 10.09.2024 HC-KAR NC: 2025:KHC:24037 ii) The certiorari is issued, the order in original under Section 73(9) of KGST/CGST Act dated 27.02.2025 bearing order No.ACCT(Audit) 5.4/DGSTO-5/ADJ-78/2024-25 passed by respondent No.1 at Annexure – A, is quashed. (SURAJ GOVINDARAJ) JUDGE
KTY List No.: 2 Sl No.: 31
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