Prayer for recording of petitioner’s statement in the presence ...

Court Allows Advocate to Observe Statement Recording from Visible Distance, Ensuring No Influence or Participation.

July 11, 2023

Case Laws GST HC

Prayer for recording of petitioner’s statement in the presence of his Advocate - The petitioner’s Advocate are allowed to remain present at a visible, but not at an audible distance at the the time of recording of the petitioner’s statement - HC

View Source

← Previous Next →

Prayer for recording of petitioner’s statement in the presence ...

Court Allows Advocate to Observe Statement Recording from Visible Distance, Ensuring No Influence or Participation.

July 11, 2023

Case Laws GST HC

You may also like:

Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion,...

Seeking presence of his Advocate during the interrogation and recording of statements at visible but not audible distance - the direction which has been sought by the...

Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court...

SC allows presence of Advocate during interrogation at distance

Reopening of assessment u/s 147 - Notice issued on the basis of statement recorded during survey u/s 133A - The High court observed that the survey conducted led to...

Reopening of assessment u/s 147 - The High Court observed that, the expression “accommodation entry” and “bogus financial transaction” in the recorded reasons are not...

The advocate of the petitioners are to be allowed to be present during the interrogation of the petitioners. It is further clarified that he/they should be made to sit...

Permission to interrogate and record statement of accused in judicial custody - GST evasion - issue of fake invoices - IO and Superintendent allowed to interrogate and...

Valuation - Reliance on the statement made before the customs officers - recording of statement u/s 108 - Certainly a statement recorded under duress or coercion cannot...

Presence of Advocate during investigation proceedings - presence at visible but not audible distance during interrogation - Permission granted - We also permit...

Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under...

Reopening of assessment against entity ceased to exist/amalgamating entity - The court observed that the Revenue had not considered the income tax return filed by the...

Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The...

Undisclosed income - retraction of the statement - the assessee has been consistent in his statements so recorded even during the post search proceedings when his...

Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

Quick Updates: