TUESONPOWER INTERNATIONAL PVT. LTD. & ANR. v. UNION OF INDIA & ANR. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
TUESONPOWER INTERNATIONAL PVT. LTD. & ANR.
v.
UNION OF INDIA & ANR.
WRIT PETITION (L) No. 40917 of 2025 dated 12.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 70
Decision : In favour of assessee
Summons proceedings under Section 70 of CGST Act, 2017 – Right to be accompanied by advocate – Videography of proceedings – One petitioner summoned for inquiry into ITC availed from suppliers with cancelled registrations and another petitioner suffering from cancer – Petitioner prayed for advocate to accompany at visible but not audible distance and for videography of proceedings at petitioner cost – Department opposed, citing CCTV coverage in premises – Coordinate Bench in Suumaya Industries Ltd. v. Union of India(2022 ) accepted identical arrangement by consent – Held: Writ petition disposed – Proceedings to be videographed at petitioner cost – Advocate permitted at visible non-audible distance – Order passed in peculiar facts and circumstances and not to be treated as precedent.
Represented By:
Counsel for the Petitioner: Abhishek A. Rastogi a/w Pooja Rastogi, Meenal Songire & Aarya More
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