Suumaya Industries Ltd. Vs Union of India
Date: October 3, 2022
Subject Matter
Procedural Directions Issued for Recording Statements and Document Sharing in GST Investigations
Summary
The High Court has disposed of a writ petition with the consent of both parties, laying down specific procedural directions for the recording of statements, the presence of an advocate, and the provision of panchanama copies during GST investigations…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard the counsel and keeping open all rights and contentions of the parties following consent order is passed :- (a) All statements recorded pursuant to the summons issued to the Directors/Employees of Petitioner shall be video recorded at the cost of Petitioner. (b) An advocate may accompany the person who i summoned and whose statement is…