TMI Blog2018 (5) TMI 1981X X X X Extracts X X X X X X X X Extracts X X X X ..... he interrogation has to be made during the office hours and that in order to safeguard the person from ill treatment or use of third degree measure the presence of his Advocate may be permitted who may remain at a safe distance from where he may not listen to the questions and answers but may see the party. Since the petitioner has not appeared before the Superintendent, Office of the Chief Commissioner, Central Goods and Services Tax Commissionerate, Meerut now he is directed to present himself on 30th May, 2018 or on any other date which may be informed to him by the aforesaid Officer on his appearance on 30th May, 2018. Petition disposed off. - WRIT TAX No. - 805 of 2018 - - - Dated:- 25-5-2018 - Pankaj Mithal And Rajiv Joshi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived. We do not even find any reason for the apprehension for the use of third degree methods against the petitioner or that he will be harassed or the department will force him to give evidence in the manner they desire. In Ajit Jain Vs. Directorate of Revenue Intelligence, New Delhi (1998) 2 SCC 752 it has been laid down that the party to whom summons have been issued shall make himself available s directed for interrogation and should answer the questions put to him but he cannot be compelled to answer the questions which are confusing and to which he cannot reply due to loss of memory. The officer recording the statement should record it faithfully in whatever way the party respondents to the questions and may, at the same time, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to memory loss. The interrogation has to be made during the office hours and that in order to safeguard the person from ill treatment or use of third degree measure the presence of his Advocate may be permitted who may remain at a safe distance from where he may not listen to the questions and answers but may see the party. In view of the aforesaid facts and circumstances, though the entire petition is based upon apprehension only, we dispose it of expecting the authorities to adhere to the above settled principles of law in interrogating or putting questions to the petitioner pursuant to the summons dated 8.5.2018 issued to him. Since the petitioner has not appeared before the Superintendent, Office of the Chief Commissioner, Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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