Counsel presence during summons interrogation allowed only at visible but not audible distance as a procedural safeguard.

In an investigation under summons, counsel may be allowed to remain present as a procedural safeguard, provided the presence does not interfere with interrogation. The advocate was permitted only at a visible but not audible distance, and must be available whenever the applicant is called for questioning.

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Issues: Whether the applicant's advocate could be permitted to remain present during interrogation at a visible but not audible distance.

Analysis: The application arose from summons issued in the course of an investigation under the Central Goods and Services Tax Act, 2017. Considering the attributed role of the applicant in the alleged transactions and the need for the authority to proceed with interrogation, a limited safeguard was found appropriate. The presence of counsel was allowed, but only beyond hearing range and within visible distance, with availability whenever the applicant was called for interrogation.

Conclusion: The applicant was granted the limited relief of permitting his advocate to remain present at a visible but not audible distance during interrogation.

Ratio Decidendi: In an investigation under summons, counsel may be permitted to be present as a procedural safeguard, but only in a manner that does not interfere with the interrogation and keeps the advocate beyond hearing range.

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