Road restoration charges paid for restoring public roads...

Road restoration charges paid for restoring public roads excavated for a commercial gas pipeline constitute consideration for a taxable service because the payment directly corresponds to requested restoration work. Targeted, fee-based restoration for a business entity differs from routine public road maintenance and does not qualify as non-supply or for public-function exemption treatment. GST is payable by the recipient under reverse charge, resulting in rejection of the refund claim. Electronically issued GST notices and orders authenticated through the official portal remain valid without a physical DIN where they clearly state the factual and legal basis and cause no prejudice.