https://www.taxtmi.com/caselaws?id=801259 Request-specific road restoration performed by a public works department for a business pipeline network constitutes a taxable supply where charges reflect reciprocal restoration work, rather than compensation for breach or damage. Routine road maintenance as a public function does not extend non-supply or exemption treatment to customised services supplied to a business entity. Under reverse charge, the recipient bears GST liability for taxable government services; an unsubstantiated double-taxation plea or refund sanction granted to other State registrations does not establish refund entitlement. Electronically authenticated GST proceedings remain valid where the notice states the factual and legal basis, the recipient responds substantively, and no prejudice arises from absence of a physical DIN. en-us Wed, 07 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801259 Request-specific road restoration performed by a public works department for a business pipeline network constitutes a taxable supply where charges reflect reciprocal restoration work, rather than compensation for breach or damage. Routine road maintenance as a public function does not extend non-supply or exemption treatment to customised services supplied to a business entity. Under reverse charge, the recipient bears GST liability for taxable government services; an unsubstantiated double-taxation plea or refund sanction granted to other State registrations does not establish refund entitlement. Electronically authenticated GST proceedings remain valid where the notice states the factual and legal basis, the recipient responds substantively, and no prejudice arises from absence of a physical DIN. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801259