https://www.taxtmi.com/caselaws?id=802056 Quasi-judicial GST determinations must give reasons and address material evidence, including written submissions, transport documents, returns and turnover records. Rejecting an exemption claim on the basis that no evidence was furnished despite contrary material on record reflects a lack of application of mind and breaches natural justice. Rail transportation of agricultural produce is exempt under the identified GST notification. Hatching eggs documented as fresh shell eggs without further processing may fall within that category, subject to applicable eligibility conditions. An exemption claim is not precluded solely because it was not raised initially where eligibility is established, requiring a merits-based examination of the taxpayer's explanations and evidence. en-us Tue, 27 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802056 Quasi-judicial GST determinations must give reasons and address material evidence, including written submissions, transport documents, returns and turnover records. Rejecting an exemption claim on the basis that no evidence was furnished despite contrary material on record reflects a lack of application of mind and breaches natural justice. Rail transportation of agricultural produce is exempt under the identified GST notification. Hatching eggs documented as fresh shell eggs without further processing may fall within that category, subject to applicable eligibility conditions. An exemption claim is not precluded solely because it was not raised initially where eligibility is established, requiring a merits-based examination of the taxpayer's explanations and evidence. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802056