https://www.taxtmi.com/caselaws?id=801194 Targeted restoration of public roads at a business entity's request is treated as a taxable supply for consideration rather than compensatory damages or a sovereign public-road function. Recipient liability therefore arises under the applicable reverse-charge mechanism, while exclusions and exemptions are construed strictly. Refund sanctions by tax officers in other State jurisdictions are administrative determinations, not binding precedents or res judicata. Electronic GST-portal proceedings remain valid where notices identify the factual and legal basis of the claim and the taxpayer suffers no prejudice; absence of a physical Document Identification Number alone does not compromise authenticity or natural justice. These principles support denial of refund where reverse-charge tax remains unpaid. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801194 Targeted restoration of public roads at a business entity's request is treated as a taxable supply for consideration rather than compensatory damages or a sovereign public-road function. Recipient liability therefore arises under the applicable reverse-charge mechanism, while exclusions and exemptions are construed strictly. Refund sanctions by tax officers in other State jurisdictions are administrative determinations, not binding precedents or res judicata. Electronic GST-portal proceedings remain valid where notices identify the factual and legal basis of the claim and the taxpayer suffers no prejudice; absence of a physical Document Identification Number alone does not compromise authenticity or natural justice. These principles support denial of refund where reverse-charge tax remains unpaid. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801194