Page 14 - GSTL_ 28th May 2020_Vol 36_Part 4

xii GST LAW TIMES [ Vol. 36
FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA
REGULATIONS :
— Regulation 2.3.30 - See under BEVERAGE .................... 560
Fraud by creating fake firms, scope of grant of Bail - See under BAIL ....... 497
Fruit Juices vis-à-vis Carbonated drinks, classification - See under
BEVERAGE ..................................... 560
FSSAI Act’s provisions cannot be made applicable for classification under
GST - See under CLASSIFICATION ........................ 582
Fundamental rights of citizens infringed by GST officers by carrying out
search beyond authority, protection under Section 157(2) of CGST Act not
available - See under GST .............................. 498
GST - Search and seizure - Search party consisting of three male officers,
including gunman - Authorised to only search assessee’s premises - In
assessee’s absence from his residence, stayed there for eight days,
confining his family members, including three females, and keeping
them under surveillance, interrogated during night hours, checking their
mobile phones - Panchnama did not mention what officers, panchas and
constable did inside residential premises, where they stayed and slept at
night - Search brought to end only after High Court issued notice - No
summons issued to assessee under Section 70 of Central Goods and
Services Tax Act, 2017 - HELD : Action of revenue officers was abhorrent,
shocking to conscience of Court and should not be repeated - Assessee’s
family were literally under house arrest - Action of search party was
illegal, invalid and not backed by statute - Even if assessee intentionally
avoided authorities, it could not be ground to convert search of premises
to search of assessee as there is no power for that - All statutory
requirements were thrown to winds - It was offence against revenue
officers under Section 348 of Indian Penal Code, 1860 - It was violation of
right to privacy of assessee’s family and infringed fundamental rights of
citizens under Article 21 of Constitution of India — Paresh Nathalal Chauhan
v. State of Gujarat (Guj.) ................................. 498
— Section 157(2) of Central Goods and Services Tax Act, 2017 - Scope of - It
does not protect action of revenue officers not contemplated under
statutory provision and which infringes fundamental rights of citizens
under Article 21 of Constitution of India - Action taken in good faith by
empowered officer may exceeds scope of his authority - On facts, held
authorisation for search and seizure of goods converted to search for
person that was not backed by any statutory provision, held not to be in
good faith - Protection of such action under Section 157 of Central Goods
and Services Tax Act, 2017 can unleash terror on taxable persons — Paresh
Nathalal Chauhan v. State of Gujarat (Guj.) ......................... 498
GST fraud - Fake firms created for GST fraud, scope of grant of Bail - See
under BAIL ..................................... 497
GST Registration - Aggregate turnover for registration under GST, scope of
inclusion of incomes from different sources - See under REGISTRATION
(GST) ......................................... 596
— Rental income on residential property, scope of inclusion in determining
aggregate turnover for GST registration - See under REGISTRATION
(GST) ......................................... 596

GST LAW TIMES  28th May 2020  14