2023 (7) TMI 417 - HC - GST

Advocate Allowed Proximity During Statement Recording, Ensuring Fair Procedural Safeguards for Petitioner's Legal Representation

Shri Prakash Kumar Rameshbhai Patel Versus State of Maharashtra, Superintendent of CGST & CX Anti-Evasion, Mumbai and Principal Commissioner of CGST & CX, Mumbai

HC granted petitioner's request to have advocate present during statement recording, positioned at a visible but non-audible distance. Respondent's ... Prayer for recording of petitioner’s statement in the presence of his Advocate, at a visible but not audible distance, during his interrogation - HELD THAT:- Learned Special Public Prosecutor appearing for the respondent nos. 2 and 3 state that the respondent nos. 2 and 3 have no objection to the presence of the petitioner’s Advocate, at the time of recording of the petitioner’s statement, provided that he is at a visible distance, but not at an audible distance. The petitioner’s Advocate are allowed to remain present at a visible, but not at an audible distance at the the time of recording of the petitioner’s statement - petition allowed. Issues involved: Petitioner's request for recording statement in the presence of advocate, permission for videography of interrogation, presence of petitioner's advocate during statement recording.Summary:Issue 1 - Recording statement in presence of advocate:The petitioner pressed for prayer clause (d) for his statement to be recorded in the presence of his advocate at a visible but not audible distance during interrogation. The petitioner's advocate relied on previous court decisions to support this request. The Special Public Prosecutor for respondent nos. 2 and 3 had no objection to the presence of the petitioner's advocate during the statement recording, as long as the advocate remained at a visible but not audible distance. The court allowed the petition and permitted the petitioner's advocate to be present in the specified manner during the recording of the petitioner's statement.Issue 2 - Permission for videography of interrogation:Although the petitioner had initially prayed for permission for videography of the interrogation at his own cost, it was mentioned that the petitioner was not pressing for this relief during the proceedings.Issue 3 - Presence of petitioner's advocate during statement recording:The court, after considering the submissions and orders annexed to the petition, allowed the petition and disposed of the matter by permitting the petitioner's advocate to remain present at a visible but not audible distance during the recording of the petitioner's statement. The petition was made absolute in the specified terms, and all concerned parties were directed to act on the authenticated copy of the order.