Right to Record Statements: video recording and limited advocate presence permitted during summons recordings, subject to non-interference.

Summons proceedings under the GST framework permit limited procedural safeguards: the person whose statement is recorded may have the recording video recorded at the cost of the petitioner, and may be accompanied by an advocate who must remain visible but not audible and must not interfere with or disturb the recording; these measures balance investigative requirements with the witness's procedural rights and humanitarian considerations where relevant, and apply only as limited safeguards without obstructing the statutory inquiry process.

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Issues: Whether, in proceedings pursuant to a summons under Section 70 of the Central Goods and Services Tax Act, 2017, the person whose statement is being recorded may have the statement video recorded at the petitioner's cost and may be accompanied by an advocate who may sit at a visible but not audible distance without interfering with the recording.

Analysis: The summons inquiry relates to input tax credit claimed and is conducted under Section 70 of the Central Goods and Services Tax Act, 2017. The petitioner has expressed willingness to cooperate with the inquiry and sought limited safeguards: (i) video recording of the statement at the petitioner's cost; and (ii) allowing an advocate to accompany the witness, to sit at a visible but not audible distance and not to interfere with or disturb the recording. The petitioners also relied on an order of a Co-ordinate Bench providing similar directions. Considering the nature of the inquiry, the stated willingness to cooperate, and the petitioner's medical condition requiring humanitarian consideration, granting these limited safeguards suitably balances investigative needs and the petitioner's rights.

Conclusion: The petition is allowed to the limited extent that (i) the statement of the person summoned shall be video recorded at the cost of the petitioners; and (ii) an advocate may accompany the person during recording but shall not interfere, interrupt or disturb the recording and shall sit at a visible but not audible distance.

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