https://www.taxtmi.com/caselaws?id=801195 Customised road-restoration work undertaken by a government authority at a business entity's request, following road cutting for a commercial pipeline project, constitutes a taxable supply for consideration rather than compensatory damages. Routine public-road functions do not extend non-supply or sovereign-function exemptions to request-driven repairs supplied to business entities. The recipient business entity bears GST under the reverse-charge mechanism for taxable services received from government or local authorities, absent transaction-specific proof that tax was paid under forward charge, and cannot claim refund merely by alleging double taxation. Refund sanctions in other jurisdictions neither create res judicata nor govern separate GST determinations. Authenticated portal-based notices and orders can satisfy natural justice despite no physical DIN where adequate particulars and opportunity to respond exist. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801195 Customised road-restoration work undertaken by a government authority at a business entity's request, following road cutting for a commercial pipeline project, constitutes a taxable supply for consideration rather than compensatory damages. Routine public-road functions do not extend non-supply or sovereign-function exemptions to request-driven repairs supplied to business entities. The recipient business entity bears GST under the reverse-charge mechanism for taxable services received from government or local authorities, absent transaction-specific proof that tax was paid under forward charge, and cannot claim refund merely by alleging double taxation. Refund sanctions in other jurisdictions neither create res judicata nor govern separate GST determinations. Authenticated portal-based notices and orders can satisfy natural justice despite no physical DIN where adequate particulars and opportunity to respond exist. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801195