Road-restoration charges form taxable consideration when restoration is requested for a business pipeline project under reverse charge.
Case-Laws
GST
Road-restoration charges paid for planned restoration following road cutting for a business pipeline constitute consideration for a taxable service where the work is specifically requested and involves bilateral reciprocity, rather than compensatory damages. Targeted restoration undertaken for a commercial entity does not qualify as a general governmental public-function service or non-supply, and recipient-side reverse-charge liability applies where forward-charge payment is unproven. Refund sanctions for parallel registrations in other jurisdictions neither bind an independent appellate authority nor override statutory conditions. Electronic GST proceedings remain valid without a physical Document Identification Number where authenticated portal records establish source and integrity, the notice identifies the factual and legal basis, and no prejudice is shown.
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