there was no objection raised by the GST Department with regard to the classification of fruit juice-based drinks under Tariff Item 2202 99 20 until August, 2021. In the month of September, 2021, the Department initiated an investigation with respect to classification of the aforesaid goods manufactured and sold by the Petitioner. On 03.09.2021, Inspection was undertaken by a team of officers of State Tax, Zone – A, Guwahati at the principal place of business of the Petitioner under Section 67 of the Assam Goods and Service Tax Act. During such investigation, certain documents such as sales registers, purchase registers, purchase files, loose slips file, long registers, sales bills file, loose slips folder, miscellaneous file were seized. Further, CPU cum monitor, pen drive, mobile phone and CCTV DVR were seized. Accordingly an order of Seizure in Form GST INS – 02 was issued to the Petitioner. The sample of the Petitioner’s products were also drawn by the Department, however, no test report in relation to the same was provided to the Petitioner. In pursuance to the aforesaid search and seizure conducted by the Tax Department officials, an order dated 17.02.2022 was issued to the Petitioner making allegation that the Department was of a view that the goods manufactured and supplied by the Petitioner contains carbonated water as an ingredient. It was identified that these products namely, CFD Orange/Thirst Orange, Apple Drink, CFD Clear Lemon, CFD Cola, CFD lemon and CFD Orange (hereinafter referred to as ‘the subject products’) were appropriately classifiable
