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    <title>2026 (7) TMI 1364 - GUJARAT HIGH COURT</title>
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    <description>Construction services supplied to a government-owned police housing corporation may fall outside the charge for construction of residential complex service where the corporation qualifies as a government organisation under applicable precedent. The only factual verification required is whether the contractor performed construction for that corporation. Remanding the matter for that limited enquiry, rather than deciding the appeal on merits by applying the precedent after verifying the fact, may cause avoidable litigation. The appeal should therefore be decided afresh through a reasoned merits-based order.</description>
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      <description>Construction services supplied to a government-owned police housing corporation may fall outside the charge for construction of residential complex service where the corporation qualifies as a government organisation under applicable precedent. The only factual verification required is whether the contractor performed construction for that corporation. Remanding the matter for that limited enquiry, rather than deciding the appeal on merits by applying the precedent after verifying the fact, may cause avoidable litigation. The appeal should therefore be decided afresh through a reasoned merits-based order.</description>
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