2023 (3) TMI 1325 - HC - GST

Request for the statements to be videographed - permission to be accompanied by an advocate who will be present at the venue at a visible distance but not audible - HELD THAT - It is directed that the statement of the petitioner or its officer shall be recorded during business hours that is during 09 00 a.m. to 07 00 p.m., shall be videographed during the said proceedings, and the concerned employee / officer of the petitioner company, if accompanied by an advocate would be allowed to remain at a visible but not audible distance. Petition disposed off.

Summary

Issues Involved:
The issues involved in the judgment are the legality of search authorization, Panchnama, GST INS-02, summons, return of seized documents and CCTV camera, conducting investigation proceedings, and any other suitable orders.

Search Authorization:
The petitioner filed a petition seeking a Writ of certiorari to quash the search authorization dated 02.03.2023 issued by Respondent No. 3 granting permission for a search at the premises of the Petitioner Company. The court disposed of the petition with directions for recording the petitioner's statement videographically during business hours.

Panchnama and GST INS-02:
Another issue raised was regarding the Panchnama and GST INS-02 dated 03.03.2023 issued by Respondent No. 5. The petitioner sought a Writ of certiorari to quash these records. The court directed the recording of the petitioner's statement during business hours with videography, allowing the petitioner's advocate to be present at a visible distance.

Summons:
The petitioner also challenged the summons dated 03.03.2023 and 10.03.2023 issued by Respondent No. 4, seeking a Writ of certiorari to quash them. The court disposed of the petition with directions for recording the petitioner's statement videographically during business hours.

Return of Seized Documents and CCTV Camera:
The petitioner requested suitable orders directing the respondents to return the seized documents and the DVR/Hard Disk of the CCTV camera. The court did not provide specific details on this issue in the judgment.

Conducting Investigation Proceedings:
The petitioner sought a Writ, Order, or Direction forbearing the respondents from conducting any investigation proceedings against the Petitioner Company in contravention of the provisions of the CGST Act, 2017. The court disposed of the petition with directions for recording the petitioner's statement videographically during business hours.

Other Orders:
The petitioner requested the court to pass any other suitable orders as deemed fit. The court disposed of the petition with directions for recording the petitioner's statement videographically during business hours.