Controlled counsel presence and videography were permitted during GST statement recording to safeguard the taxpayer's position.

A taxpayer was permitted to have counsel present at a visible but not audible distance during recording of a statement under the Maharashtra Goods and Services Tax framework, and videography was allowed at the taxpayer's cost. The request was limited to regulated presence of the advocate, and the authorities raised no objection to that safeguard or to videography. In light of the concession and prior orders relied on, the requested protective arrangements were accepted, securing controlled legal assistance during the statement recording process.

---

---

Issues: Whether the petitioner was entitled to have his advocate present at a visible but not audible distance during recording of his statement under Section 70 of the Maharashtra Goods and Service Tax Act, 2017, and whether the statement could be videographed at the petitioner's cost.

Analysis: The petition was pressed only for the prayer seeking regulated presence of counsel during recording of the statement. The respondent authorities indicated no objection to the advocate remaining present at a visible but not audible distance and also no objection to videography at the petitioner's cost. In view of the concession and the prior orders relied upon, the requested safeguards were accepted.

Conclusion: The petitioner was held entitled to the presence of his advocate at a visible but not audible distance during recording of the statement, and videography was permitted at the petitioner's cost.

---