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TMI BlogPresence of Advocates allowed during interrogationX X X X Extracts X X X X X X X X Extracts X X X X ..... Presence of Advocates allowed during interrogation - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 13-7-2023 - - The Hon ble Bombay High Court in SHRI PRAKASH KUMAR RAMESHBHAI PATEL VERSUS STATE OF MAHARASHTRA, SUPERINTENDENT OF CGST CX ANTI-EVASION, MUMBAI AND PRINCIPAL COMMISSIONER OF CGST CX, MUMBAI - 2023 (7) TMI 417 - BOMBAY HIGH COURT held that, the Petitioner s Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate can remain present during the recording of the Petitioner s statement at a visible distance but not audible distance. Facts: Shri Prakash Kumar Rameshbhai Patel ( the Petitioner ) prayed before the Hon ble Bombay High Court seeking permission for videography of the interrogation. Issue: Whether Petitioner s Advocate can present while interrogation during GST proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s? Held: The Hon ble Bombay High Court in SHRI PRAKASH KUMAR RAMESHBHAI PATEL VERSUS STATE OF MAHARASHTRA, SUPERINTENDENT OF CGST CX ANTI-EVASION, MUMBAI AND PRINCIPAL COMMISSIONER OF CGST CX, MUMBAI - 2023 (7) TMI 417 - BOMBAY HIGH COURT held as under: Held that, the Petitioner s Advocate is allowed to remain present at a visible distance, but not at an audible distance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of recording of the Petitioner statement. Our Comments: As per Article 20(3) and Article 22(1) of the Indian Constitution , an accused person is entitled to presence of his Advocate during interrogation by a Police Officer. This position has been asserted without reservation in NANDINI SATPATHY (SMT.) VERSUS P.L. DANI - 1978 (4) TMI 236 - SUPREME COURT . Hence, an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccused person during interrogation by a Police Officer is permitted the right to the presence of his Advocate. Currently, the rights of presence of the Advocate of the accused person during interrogation in India is limited, which poses significant challenges in the pursuit of justice, allowing Advocates to be present during interrogations would address these challenges and bring about several ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notable benefits. (Author can be reached at [email protected] ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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