Advocate presence and videography during GST statement recording permitted where the State raised no objection.

During recording of a statement under the Maharashtra GST Act, the Court permitted the petitioner's advocate to remain at a visible but not audible distance and allowed videography of the statement at the petitioner's cost. The respondents raised no objection to either safeguard, and the relief was granted on that basis. A copy of the videography was to be supplied after issuance of the show cause notice, reflecting the Court's acceptance of procedural protection during examination under GST law.

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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 Services Tax Act, 2017, and whether videography of the statement could be permitted at the petitioner's cost.

Analysis: The petition was pressed only on the prayer relating to recording of the statement. The respondents did not object to the presence of the advocate at a visible but not audible distance, and also did not object to videography at the petitioner's cost. In view of this consensus and the orders relied upon, relief was warranted in the terms sought. The Court therefore permitted the advocate's presence at a visible but not audible distance and allowed videography of the statement at the petitioner's cost, with a copy of the videography to be supplied after issuance of the show cause notice.

Conclusion: The relief was granted in favour of the petitioner.

Ratio Decidendi: Where the State does not object, the Court may permit an advocate to remain at a visible but not audible distance during recording of a statement under the GST law and may also permit videography at the person's cost.

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