Road restoration charges paid to the PWD for restoring public...

Road restoration charges paid to the PWD for restoring public roads cut for a business pipeline project constitute consideration for a taxable service, rather than compensatory payment or liquidated damages, because they arise from a requested and reciprocal restoration arrangement. Targeted restoration for a business entity is not treated as a general governmental or public-utility function eligible for non-supply treatment or exemption; the recipient remains liable under the reverse-charge mechanism and cannot obtain a related refund. Electronic GST proceedings remain valid without a physical Document Identification Number where portal authentication establishes the notice's source and integrity and the recipient suffers no prejudice. The refund claim was rejected.