2026-VIL-249-GSTAT-HYD
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SGST Tribunal

GST - Non-speaking order, Validity of orders of the adjudicating authority and FAA confirming demand under Section 73 without considering evidence placed on record - Whether the orders rejecting the claim in a cryptic and non-speaking manner on the ground that no documentary evidence was produced can be sustained - HELD - The record, including written submissions bearing acknowledgement stamps of receipt, shows that the Appellant had submitted documents in support of its claim. The contention of the adjudicating authority and the FAA that no evidence was produced is not correct. The statement of the Respondent that no documentary evidence was produced is untrue and devoid of merit. Passing a non-speaking order without reasons or discussion on the evidence produced is unfair and against the basic canons of judicial process – The findings in the impugned order were arrived at without considering the evidence produced by the Appellant, and such an order cannot be sustained. The orders passed without considering the reply and lacking application of mind is quashed – The appeal is disposed of - Entitlement to claim exemption under Serial No. 20 of Notification No. 12/2017-Central Tax (Rate) for transportation of agricultural produce by rail at a later stage - HELD - The sample parcel way bills show that the goods transported were hatching eggs. The Railway Board circular clarifies that fresh eggs in shell on which no further processing is done are covered under agricultural produce, so the exemption appears to be available. The Notification exempts unconditionally the services by way of transportation of agricultural produce by rail from one place in India to another - Even if an applicant does not claim the benefit under a particular Notification at the initial stage, it is not debarred from claiming such benefit at a later stage. The GST authorities had themselves granted the benefit of the same exemption to the Appellant for a later year - The Appellant deserves a chance to claim the benefit of the exemption Notification if otherwise eligible, the impugned order is set aside, and the matter is remitted to the original adjudicating authority to pass a fresh order.
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