Road restoration charges paid for request-driven repair after...

Road restoration charges paid for request-driven repair after excavation for commercial pipeline laying constitute consideration for a taxable service rather than compensatory damages. Routine public-road maintenance differs from targeted restoration supplied to a business entity; consequently, non-supply treatment and the governmental-services exemption do not apply, and tax under reverse charge remains payable. Prior refund sanctions in other jurisdictions and unsubstantiated double-taxation claims do not displace that mechanism. Electronic GST proceedings remain valid where portal records authenticate the application, notice, replies and orders, and the notice gave adequate factual and legal particulars without prejudice despite no physical DIN. The refund rejection and reverse-charge payment were sustained.