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TMI Blog2021 (9) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... e report of the CRCL dated 3.6.2020/13.7.2020 had not been supplied to the petitioner, it is found that the principle of natural justice has been violated, inasmuch as neither the petitioner was confronted with the adverse material within time as to allow it a reasonable opportunity to object to the same nor his objection submitted has been considered in the impugned order. No useful purpose would be served in relegating such a petition to the forum of alternate remedy as was also submitted by the revenue - adjudication order dated 28.10.2020 passed by the Commissioner, Central Tax, GST, Gautambuddh Nagar is hereby set aside - Petition allowed. - Writ Tax No. - 358 of 2021 - - - Dated:- 15-9-2021 - Hon'ble Naheed Ara Moonis And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may be used as a micro nutrient. However, its actual use may be ascertained. Similarly, the report of the CRCL with respect to Harvest Cash reads as below: The sample is in the form of blackish thick liquid. It is an aqueous preparation containing nitrogenous material, inorganic materials of K, P, Cu, Co, Fe, Zn, Mn and others, vitamins along with other organic matters having following constants: Ash% : 10.8 NVR% : 37.4 K2Os(n/o : 3.29 P2Os (n/o) : 3.16 It may be used as a micro nutrient. However, its act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/14 to 03/15 04/15 to 09/15 10/15 to 06/17 SCN/SOD Number Date IV(9) Adj/112/14 dated 31.3.2015 IV(9) Adj/Agrimas/N-11/172/2015 dated 13-10-2015 IV(9) Adj./Agrim as/N-11/15/201 6/912 to 915 dated 13-04-2016 V(15) Adj./GBN/Agrimas/37/17/1923-25 dated 25-09-2017 On Comparing the test report received from Central Revenue Control Laboratories bearing Lab No CL-45- CGST dt 03-06-2020 with test report dt 03-02-2015 of M/S Cytozyme Sustainable Nutritional Solutions, USA, it is clear that both the report following Nutrients are available in Harvest Plus commodity i.e Nitrogen (N), Ir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it was specifically pleaded that aforesaid reports of the CRCL were confronted to the petitioner on 20.10.2020 itself i.e. on the date of virtual hearing. The revenue authorities in response to the above order have filed a counter affidavit. The date of service of the report of the CRCL has not been disclosed or specified in the counter affidavit. It has only been stated that the petitioner chose to furnish reply thereto on 26.10.2020. In view of such pleadings, we conclude that the averment made in paragraph 24 of the writ petition stands admitted to the revenue. Thus the report of the CRCL was first confronted to the petitioner on 20.10.2020 and not earlier. Therefore, in the first place adequate opportunity was not granted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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