https://www.taxtmi.com/caselaws?id=801341 Payments to a government authority for business-specific restoration of roads excavated for a commercial pipeline constitute consideration for a taxable service, rather than compensation, liquidated damages, or a non-supply. Targeted restoration undertaken to facilitate private commercial activity does not qualify as a sovereign or public-utility function; reverse-charge treatment therefore applies to the business recipient, and exemption or non-supply claims are unavailable. Electronically authenticated GST portal notices and orders remain valid despite the absence of a physical DIN where the notice identifies the factual and legal basis, the recipient responds fully, and no prejudice or breach of natural justice is established. 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=801341 Payments to a government authority for business-specific restoration of roads excavated for a commercial pipeline constitute consideration for a taxable service, rather than compensation, liquidated damages, or a non-supply. Targeted restoration undertaken to facilitate private commercial activity does not qualify as a sovereign or public-utility function; reverse-charge treatment therefore applies to the business recipient, and exemption or non-supply claims are unavailable. Electronically authenticated GST portal notices and orders remain valid despite the absence of a physical DIN where the notice identifies the factual and legal basis, the recipient responds fully, and no prejudice or breach of natural justice is established. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801341