https://www.taxtmi.com/highlights?id=105112 Road restoration charges paid to a Public Works Department for repairing roads excavated for a commercial gas pipeline constitute consideration for a taxable service because the planned arrangement involved reciprocal obligations, not compensation for a wrongful act. Non-supply treatment and public-function exemptions do not apply where restoration is a targeted, fee-based service supplied to facilitate a business activity. The registered recipient remains liable under reverse charge for taxable Government services absent evidence of supplier tax payment; alleged revenue neutrality does not displace that liability. Electronic GST adjudication remains valid without a physical Document Identification Number where portal authentication establishes source and integrity and the notice adequately permits a response. The refund rejection was sustained and the appeal dismissed. en-us Sat, 17 Oct 2026 05:20:35 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105112 Road restoration charges paid to a Public Works Department for repairing roads excavated for a commercial gas pipeline constitute consideration for a taxable service because the planned arrangement involved reciprocal obligations, not compensation for a wrongful act. Non-supply treatment and public-function exemptions do not apply where restoration is a targeted, fee-based service supplied to facilitate a business activity. The registered recipient remains liable under reverse charge for taxable Government services absent evidence of supplier tax payment; alleged revenue neutrality does not displace that liability. Electronic GST adjudication remains valid without a physical Document Identification Number where portal authentication establishes source and integrity and the notice adequately permits a response. The refund rejection was sustained and the appeal dismissed. Highlights GST Sat, 17 Oct 2026 05:20:35 +0530 https://www.taxtmi.com/highlights?id=105112