Presence of Advocate during investigation proceedings - presence ...

Case Laws GST

May 23, 2023

Presence of Advocate during investigation proceedings - presence at visible but not audible distance during interrogation - Permission granted - 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 - HC

View Source

← Previous Next →

Presence of Advocate during investigation proceedings - presence ...

Case Laws GST

May 23, 2023

You may also like:

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...

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,...

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...

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...

SC allows presence of Advocate during interrogation at distance

Presence of Advocate during Enquiry/interrogation as a matter of right - in the earlier judgements of the High Court’s, the presence of advocate was allowed on the basis...

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...

Validity of Parallel proceedings under GST - the device of transferring investigations or proceedings inter se proper officers to ensure that a taxpayer is not subjected...

Reassessment proceedings after information received from Director of Investigation regarding bogus/accommodation entries - HC

Legality of SFIO Investigation - non-maintenance of the registered office at the address mentioned in Form No.10 - The High court found no statutory or legal impediment...

Validity of summons issued in the course of investigation - DRI is a proper officer to issue SCN or not - COFEPOSA - The power to arrest stands conferred upon the...

Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner...

GST audit and GST investigation proceedings - simultaneous proceedings - Since the audit proceedings under Section 65 of the Act has already commenced, it is but...

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...

Search and Seizure - presence of witnesses in case of search - Section 67 of CGST Act - The submission of counsel for petitioner is that the search should be carried out...

Quick Updates: