Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
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.
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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