GSTAT affirms RCM Refund Denial on Road Restoration Charges Paid to PWD

Torrent Gas paid road restoration charges to the PWD for laying a natural gas pipeline and discharged GST under reverse charge. It subsequently claimed a refund, arguing that the charges were compensatory rather than consideration for a supply and that road restoration was a sovereign function. GSTAT rejected these arguments, holding that the PWD performed a specific, fee-based restoration service for a commercial entity. The Tribunal upheld the rejection of the refund and dismissed the appeal.