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of <h1>Corporate Tax Investigations: Mandatory Video Recording, Advocate Presence, and Senior Management Participation Under CGST Rules</h1> HC order addressed multiple procedural aspects of tax investigation under CGST Act. Key directives included mandatory video recording of statements, ... Issuance of summons - statement recorded under Section 70 of the Central Goods and Service Tax (CGST) Act - inspection proceedings issued under Section 67 of the CGST Act - HELD THAT:- Petition has been signed and verified by Mr. Ushik Gala and the said Mr. Ushik Gala has also verified on oath that the contents of paragraphs 1 to 30 of this Petition are true to his knowledge. Therefore, Mr. Ushik Gala certainly would be aware of the facts and circumstances. Hence he shall not be exempted from appearing. Mr. Ushik Gala shall appear before the concerned authorities as and when summoned and fully co-operate. If the concerned authorities feel presence of CFO or anyone is required, they may issue appropriate summons at the appropriate time. All to whom summons is issued and served including Mr. Ushik Gala shall attend at the time and date fixed without fail - Petition disposed off. Issues Involved:1. Video recording of statements of Directors/Employees of Petitioner.2. Accompaniment of an advocate during statement recording.3. Provision of panchanama copies to Petitioner.4. Summoning of Chairman and Managing Director.5. Cooperation of employees/directors with authorities.6. Refund application by Petitioner.Analysis:1. The High Court passed a consent order regarding the recording of statements of Directors/Employees of the Petitioner. It was decided that all statements recorded pursuant to the summons shall be video recorded at the cost of the Petitioner.2. An advocate was allowed to accompany the summoned person during statement recording under the Central Goods and Service Tax (CGST) Act. However, the advocate was instructed not to interfere, interrupt, or disturb the recording process. The advocate could sit at a visible distance but not at an audible distance.3. The Court ordered that copies of panchanama related to inspection proceedings under the CGST Act be provided to the Petitioner within two weeks from the date of the order.4. The issue of summoning the Chairman and Managing Director was raised by the Petitioner's counsel, requesting only the Chief Finance Officer (CFO) to be summoned. The Court, after considering objections and verifying the petition signed by the Managing Director, ruled that the Chairman and Managing Director shall not be exempted from appearing and cooperating with the authorities.5. Emphasizing on cooperation, the Court directed that all summoned individuals, including the Managing Director, must attend as required without fail, and assured that if the authorities deemed the presence of the CFO or anyone necessary, appropriate summons would be issued.6. Regarding the refund application by the Petitioner, it was mentioned that the Petitioner could apply for a refund, and the authorities would consider the application in accordance with the law.In conclusion, the petition was disposed of with no order as to costs, and the Court clarified that it had not expressed any views on the merits of the matter.
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