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of <h1>Advocate Allowed Proximate Presence During Tax Statement Recording with Videography Safeguards Under Specific Procedural Conditions</h1> <h3>Mayur Chavda S/o Deepakbhai Chavda Versus The State of Maharashtra; Assistant Commissioner of State Tax</h3> Mayur Chavda S/o Deepakbhai Chavda Versus The State of Maharashtra; Assistant Commissioner of State Tax - TMI Issues involved: Petitioner seeking permission for the presence of an Advocate during recording of statement u/s 70 of Maharashtra Goods and Service Tax Act, 2017.Summary:Presence of Advocate during recording of statement: The petitioner sought a writ of Mandamus or any appropriate writ u/s 226 of the Constitution of India to permit the presence of an Advocate at a visible but not audible distance during the interrogation for recording voluntary statements u/s 70 of the Act. The petitioner's Counsel referred to previous orders allowing such presence and videography of statements. The respondent No.2 had no objection to the Advocate's presence at a visible distance and agreed to videography at the petitioner's cost. The Court allowed the petition, permitting the Advocate's presence at a visible but not audible distance during the recording of the petitioner's statement and allowed videography at the petitioner's cost. A copy of the videography was to be provided to the petitioner after a show cause notice was issued. The petition was allowed and disposed of accordingly, with the rule made absolute in the stated terms. All concerned were directed to act on the authenticated copy of the order.
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