TMI Blog2020 (11) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt, due to the recent outbreak of COVID-19, the Courts of this country including the Supreme Court as well as this Court have adopted measures to reduce physical presence of the lawyers and litigants, and several social-distancing guidelines have been issued by several health authorities as well as the Government of India. In this process, the use of the modern technologies has been put to use for dispensation of justice by the Courts. However, that is not the situation before us. We are concerned with the investigation being carried out by an investigating agency. The evidence being recorded at this stage would impact the entire investigation of tax evasion. The questioning during investigation has to be on the basis of evaluation and examination of documents. During the process of interrogation, the investigating agency may come across certain relevant facts and discoveries which are germane and crucial for concluding the investigation. Judicial interference at this threshold stage, in such matters relating to investigation, has to be exercised with circumspection. The concept of balance of convenience, therefore, cannot be tilted in favour of the Petitioner to be allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the exemption being availed by the company. The Petitioner asserts that his statement was recorded on 28th October, 2020 from 2:00 pm to 6:00 pm. However, owing to his ill health and age-related morbidities, he fell severely unwell during the recording of his statement and accordingly consulted a doctor who prescribed medication and advised rest for a period of three days. 5. Subsequently, Respondent No. 1 summoned the Petitioner, requiring him to tender his statement and present evidence before him on 5th November, 2020 at New Delhi. The Petitioner represented that, owing to his ill health and the rising number of COVID-19 infections across the country, it was not safe for him to travel to New Delhi for recording of his statement, and requested that he be permitted to appear through video conference. The said request was declined and the Petitioner was directed to present himself for tendering statement on 10th November, 2020. The Petitioner once again vide letter dated 9th November, 2020 informed the authorities that he will be unable to appear on the said date, owing to his health issues. In these circumstances, the Petitioner has approached this Court seeking a writ of Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the other, he delayed tendering of statement. Thereafter, a short statement was recorded on 28th October, 2020, wherein the Petitioner gave general information relating to his job responsibilities and the business module of the company. At that stage, at about 7:30 pm he requested the officers to defer the recording of his statement to 29th October, 2020 on account of health issues. This request was again accepted and the day s proceedings were concluded and the officers left the premises. On the following date i.e. 29th October, 2020, when the officers reached the business premises of company, the Petitioner was not available. After some time, he joined the proceedings and when asked to continue with the statement, he again cited ill health and his doctor s advice and requested the proceedings against him be concluded. The medical certificate of the said date furnished by the Petitioner in support of his contention, did not indicate anything to this effect. Nevertheless, the officers considered his request favourably and did not insist on recording his statement on that day. Accordingly, fresh summons were issued to the Petitioner for his appearance at DGGSTI, Delhi office. At ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in these circumstances, it is not advisable for the Petitioner to undertake any travel as it would expose him to risk of contracting the COVID-19 disease. In support of his contentions, Mr. Gulati also relies upon an order passed by the High Court for the State of Telangana on 17th September, 2020 in W.P. No. 15690 of 2020 titled Ilangovan G. v. Union of India Ors. He submits that in a somewhat similar situation, the Petitioner in the said case had challenged the summons directing his physical presence to give oral evidence in relation to enquiry into service tax related issues. The Court, after taking judicial notice of the COVID-19 pandemic and the related risk of infection to people travelling from one place to another during such times, had directed the Respondents not to insist on the personal attendance of the Petitioner and had permitted the Petitioner to record his statement in evidence through virtual mode. Mr. Gulati also relies upon the decision in the case of State of Maharashtra v. Dr. Praful B. Desai, (2003) 4 SSC 601 , wherein the Supreme Court permitted the recording of evidence of a witness by way of video conferencing. Besides, Mr. Gulati also draws o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... derate hypertension anxiety disorder on 29/10/2020 advised rest for 3 days (three days) with effect from 29/10/2020. 11. The aforesaid certificate merely indicates that the Petitioner was undergoing treatment for moderate hypertension and had been advised rest by the doctor for three days. Apart from the aforesaid document, there was no other medical document placed on record which could substantiate that the Petitioner suffered from any serious ailments, which is the main plank of the Petitioner s case. However, at the time of hearing, when confronted with this position, permission was sought by the Petitioner s counsel to file an Additional Affidavit. This Affidavit was enclosed with blood test reports and yet another medical prescription. These blood test reports again do not suggest any serious ailment except for high levels of cholesterol and mean plasma glucose. In any event, the certificates given by the doctors only indicate that the Petitioner is undergoing treatment of hypertension and diabetes and has a high risk-factor for heart disease. In these circumstances, during the course of hearing, we had put it to Mr. Tarun Gulati that the documents placed before us do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lines have been issued by several health authorities as well as the Government of India. In this process, the use of the modern technologies has been put to use for dispensation of justice by the Courts. However, that is not the situation before us. The statement to be recorded in not during trial before a court of law. Therefore, the judgment of the Supreme Court in State of Maharashtra v. Dr. Praful B. Desai (supra), relied upon by Mr. Gulati, in this regard, does not apply to facts and circumstances of the present case. The order passed by the High Court for the State of Telangana in Ilangovan G. v. Union of India Ors. (supra), is only an interim order and is distinguishable on facts. We are concerned with the investigation being carried out by an investigating agency. The evidence being recorded at this stage would impact the entire investigation of tax evasion. The questioning during investigation has to be on the basis of evaluation and examination of documents. During the process of interrogation, the investigating agency may come across certain relevant facts and discoveries which are germane and crucial for concluding the investigation. Judicial interference at this thre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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