https://www.taxtmi.com/caselaws?id=801260 Request-driven road-restoration services supplied by a government authority to facilitate a business entity's commercial pipeline activity constitute consideration for a taxable supply. Charges linked to permission for road cutting and targeted physical restoration are distinguished from compensation, liquidated damages, and routine public-road maintenance. Governmental-function exclusions and exemptions do not extend to business-specific services, and the recipient business entity is liable for GST under reverse charge where no tax payment under forward charge is established. A notice that adequately discloses the factual and legal basis and is authenticated through the GST portal is not invalid merely because no physical Document Identification Number is present, absent prejudice. 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=801260 Request-driven road-restoration services supplied by a government authority to facilitate a business entity's commercial pipeline activity constitute consideration for a taxable supply. Charges linked to permission for road cutting and targeted physical restoration are distinguished from compensation, liquidated damages, and routine public-road maintenance. Governmental-function exclusions and exemptions do not extend to business-specific services, and the recipient business entity is liable for GST under reverse charge where no tax payment under forward charge is established. A notice that adequately discloses the factual and legal basis and is authenticated through the GST portal is not invalid merely because no physical Document Identification Number is present, absent prejudice. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801260