https://www.taxtmi.com/caselaws?id=801342 Request-specific road restoration performed by a government authority after business-directed road cutting is treated as a taxable supply for consideration, rather than a sovereign public-road function, liquidated damages, or unilateral compensation. Public-function exemptions and non-supply treatment do not extend to customised commercial restoration services, requiring the business recipient to discharge GST under reverse charge. Refund sanctions issued in other jurisdictions neither create binding precedent nor res judicata. An unsubstantiated claim that the supplier previously paid tax does not displace reverse-charge liability. Electronic proceedings remain valid where the notice provides adequate particulars and the portal record establishes procedural integrity without prejudice. en-us Wed, 07 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801342 Request-specific road restoration performed by a government authority after business-directed road cutting is treated as a taxable supply for consideration, rather than a sovereign public-road function, liquidated damages, or unilateral compensation. Public-function exemptions and non-supply treatment do not extend to customised commercial restoration services, requiring the business recipient to discharge GST under reverse charge. Refund sanctions issued in other jurisdictions neither create binding precedent nor res judicata. An unsubstantiated claim that the supplier previously paid tax does not displace reverse-charge liability. Electronic proceedings remain valid where the notice provides adequate particulars and the portal record establishes procedural integrity without prejudice. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801342