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2023 (5) TMI 923 - HC - GSTSeeking direction to Respondents their subordinates, servants and agents to forthwith permit 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 - Considering the aforesaid and having regard to the orders annexed to the petition from Exhibit-D to Exhibit-K , we allow the petition and as such, permit the petitioner s Advocate to remain present at the time of recording of the petitioner s statement at a visible, but not at an audible distance. We also permit videography of the said petitioner s statement, 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: Petitioner seeking permission for the presence of an Advocate during recording of statement u/s 70 of Maharashtra Goods and Service Tax Act, 2017.
Summary: Presence of Advocate during recording of statement: The petitioner sought a writ of Mandamus or any appropriate writ u/s 226 of the Constitution of India to permit the presence of an Advocate at a visible but not audible distance during the interrogation for recording voluntary statements u/s 70 of the Act. The petitioner's Counsel referred to previous orders allowing such presence and videography of statements. The respondent No.2 had no objection to the Advocate's presence at a visible distance and agreed to videography at the petitioner's cost. The Court allowed the petition, permitting the Advocate's presence at a visible but not audible distance during the recording of the petitioner's statement and allowed videography at the petitioner's cost. A copy of the videography was to be provided to the petitioner after a show cause notice was issued. The petition was allowed and disposed of accordingly, with the rule made absolute in the stated terms. All concerned were directed to act on the authenticated copy of the order.
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