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2019 (11) TMI 661 - HC - GSTPresence of Lawyer during examination/interrogation of GST officers - fraudulent availment of Input Tax Credit of GST - HELD THAT:- The POOLPANDI VERSUS SUPERINTENDENT, CENTRAL EXCISE [1992 (5) TMI 147 - SUPREME COURT], has categorically stated that presence of a lawyer cannot be allowed during examination/ interrogation by a Customs Officer. It was held that relevant provisions of the Constitution in this regard have to be construed in the spirit in which they were made and benefit thereunder should not be extended to exploiters engaged in Tax Evasion at the cost of public exchequer. High Court of Delhi in SUDHIR GULATI VERSUS UNION OF INDIA [1998 (2) TMI 126 - HIGH COURT OF JUDICATURE AT DELHI] has also categorically held that assistance of lawyer cannot be allowed while examination of a person in the Customs Office. The petitioner in the present case has been summoned by the Officers under GST Act who are not Police Officers and who have been conferred with the power to summon any person whose attendance they consider necessary to give evidence or to produce a document. The presence of the lawyer, therefore, is not required during the examination of the petitioner. Application disposed off.
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