https://www.taxtmi.com/caselaws?id=801416 Customised road-restoration services supplied by a government authority to enable a business pipeline project are treated as taxable supplies where charges are paid for specific restoration work. The reciprocal, request-driven arrangement distinguishes the charges from compensatory damages and sovereign public-welfare functions, preventing non-supply treatment or exemption; GST falls on the business recipient under reverse charge. Electronic GST portal records can establish the authenticity and integrity of refund proceedings. A notice identifying the factual and legal basis for refund rejection is not invalid merely because no physical Document Identification Number appears, where the recipient responds fully and suffers no prejudice. en-us Wed, 07 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801416 Customised road-restoration services supplied by a government authority to enable a business pipeline project are treated as taxable supplies where charges are paid for specific restoration work. The reciprocal, request-driven arrangement distinguishes the charges from compensatory damages and sovereign public-welfare functions, preventing non-supply treatment or exemption; GST falls on the business recipient under reverse charge. Electronic GST portal records can establish the authenticity and integrity of refund proceedings. A notice identifying the factual and legal basis for refund rejection is not invalid merely because no physical Document Identification Number appears, where the recipient responds fully and suffers no prejudice. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801416