https://www.taxtmi.com/caselaws?id=801193 Customised road-restoration services performed by a government authority at a business entity's request, following road excavation for pipeline operations, constitute a taxable supply for consideration rather than compensatory damages. Targeted commercial restoration differs from general public-road maintenance and does not qualify as a non-supply governmental function or a public-function exemption. The business recipient bears GST under reverse charge. Refund orders from other jurisdictions do not establish binding precedent or res judicata, and unproven forward-charge payment does not displace reverse-charge liability. Electronically authenticated GST proceedings remain valid where the notice identifies the grounds, the recipient can respond, and no prejudice arises from the absence of a physical DIN. 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=801193 Customised road-restoration services performed by a government authority at a business entity's request, following road excavation for pipeline operations, constitute a taxable supply for consideration rather than compensatory damages. Targeted commercial restoration differs from general public-road maintenance and does not qualify as a non-supply governmental function or a public-function exemption. The business recipient bears GST under reverse charge. Refund orders from other jurisdictions do not establish binding precedent or res judicata, and unproven forward-charge payment does not displace reverse-charge liability. Electronically authenticated GST proceedings remain valid where the notice identifies the grounds, the recipient can respond, and no prejudice arises from the absence of a physical DIN. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801193