MENZSTYL CREATION PVT. LTD. v. PRINCIPAL DIRECTOR GENERAL DIRECTOR GENERAL OF GST INTELLIGENCE AND ORS
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
MENZSTYL CREATION PVT. LTD.
v.
PRINCIPAL DIRECTOR GENERAL DIRECTOR GENERAL OF GST INTELLIGENCE AND ORS.
W.P.(C) 3340/2023 & CM APPL. 12921/2023, CM APPL. 12922/2023 dated 24.03.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Presence of Advocate at a visible distance – Request for the statements to be videographed – The petitioner hereby assails order dated 03.03.2023 and prays for quashing of summons issued and to direct the Respondents to return the documents seized by the Respondents from its premises vide Panchnama and GST INS-02 – The Petitioner also prayed for presence of advocate at the venue at a visible distance but not audible – Held that: As respondents also don’t have any objection to this, ordered 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 – Disposed accordingly.
Represented By:
Counsel for the Petitioner: Vivek Sarin, Dibya Prashant Singh, Divyanshi Singh, Satish C. Kaushik & Akash Gupta, Advs.
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