Reasoned quasi-judicial orders require consideration of evidence; failure to assess GST exemption documents requires fresh determination.
Case-Laws
GST
Reasoned quasi-judicial orders must consider material documentary evidence and disclose reasons for accepting or rejecting it. The GST exemption claim for rail transportation of hatching eggs was rejected on the basis that supporting evidence had not been furnished, despite acknowledged written submissions showing that relevant documents were filed before the First Appellate Authority. Non-consideration of that material and the absence of reasons for rejecting it rendered the appellate order unsustainable. The order was set aside and remitted for a fresh, reasoned determination after considering the explanations and supporting documents; exemption eligibility remained undecided on merits.
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