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2023 (4) TMI 1229 - HC - GSTPrayer for recording of voluntary statements of the Petitioner under Section 70 of the Maharashtra Goods and Service Tax Act, 2017 under the presence of Advocate at visible but not audible distance during interrogation - HELD THAT - The petitioner s Advocate permitted to remain present at the time of recording of the petitioner s statement at a visible, but not at an audible distance. The videography of the said petitioner s statement also permitted, at the cost of the petitioner. A copy of the said videography shall be handed over to the petitioner after show cause notice is issued to the petitioner. Petition allowed.
Issues Involved:
The issues involved in the judgment are related to the petitioner's prayer for the presence of an Advocate during the recording of their statement under Section 70 of the Maharashtra Goods and Service Tax Act, 2017, and the permission for videography of the statement at the petitioner's cost. Presence of Advocate during Statement Recording: The petitioner pressed for the prayer clause (d) requesting the court to issue a Writ of Mandamus or any other appropriate writs under Article 226 of the Constitution of India to allow the presence of an Advocate during the recording of voluntary statements under Section 70 of the Act. The petitioner cited past instances where courts permitted the presence of an Advocate at a visible but not audible distance during such proceedings. The Special Public Prosecutor for the respondent No.2 stated no objection to the presence of the Advocate during the recording, as long as they remained at a visible distance and not audible. The court, considering the submissions and the orders annexed to the petition, allowed the petitioner's request. The court permitted the petitioner's Advocate to be present at the time of recording the statement at a visible but not audible distance and allowed videography of the statement at the petitioner's expense. The court directed that a copy of the videography should be provided to the petitioner after a show cause notice is issued. Disposition: The petition was allowed, and the court disposed of the matter by making the rule absolute in the terms mentioned in the judgment. The court directed all concerned parties to act on the authenticated copy of the order.
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