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2023 (3) TMI 1325

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..... 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. Petition disposed off. - W.P.(C) 3340/2023 & CM APPL. 12921 .....

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..... ises of the Petitioner Company located IX/6320, Savitri Gali, Gandhi Nagar, Delhi 110031 and quash the same; b. Issue, Writ, Order or Direction in the nature of certiorari or any other suitable Writ, Order or direction calling records of the Panchnama dated 03.03.2023 (Pg Nos. 40-41) issued by the Respondent No. 5 and quash the same; c. Issue, Writ, Order or Direction in the nature o .....

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..... g search operations at the premises of the Petitioner Company located at IX/6320, Savitri Gali, Gandhi Nagar, Delhi 110031; g. Issue any suitable Writ, Order or Direction forbearing the Respondents from a conducting any investigation proceedings against the Petitioner Company in contravention of the provisions of CGST Act, 2017 and the Rules made and the Notifications and Circulars issued .....

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..... e DZU. 5. In view of the above, it is directed 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. 6. .....

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