https://www.taxtmi.com/caselaws?id=801261 Commercial, request-driven restoration of road damage caused by business pipeline cutting constitutes a taxable supply when a government authority performs it for calculated charges. It is distinguishable from routine public-road maintenance and does not qualify as a sovereign non-supply function or an exemption relating to local-government functions; GST paid under reverse charge is therefore not refundable. Refund orders issued in other jurisdictions neither bind an independent determination nor override statutory conditions. An unsubstantiated allegation of prior forward-charge payment does not displace reverse-charge liability. Refund proceedings remain valid where the notice adequately states the basis for denial and electronic portal authentication establishes the notice and order's identity and integrity despite no physical document identification number. en-us Wed, 07 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801261 Commercial, request-driven restoration of road damage caused by business pipeline cutting constitutes a taxable supply when a government authority performs it for calculated charges. It is distinguishable from routine public-road maintenance and does not qualify as a sovereign non-supply function or an exemption relating to local-government functions; GST paid under reverse charge is therefore not refundable. Refund orders issued in other jurisdictions neither bind an independent determination nor override statutory conditions. An unsubstantiated allegation of prior forward-charge payment does not displace reverse-charge liability. Refund proceedings remain valid where the notice adequately states the basis for denial and electronic portal authentication establishes the notice and order's identity and integrity despite no physical document identification number. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801261