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    <title>2019 (11) TMI 661 - DELHI HIGH COURT</title>
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    <description>Persons summoned for inquiry under GST statutory summons powers have no right to have a lawyer present during questioning by revenue officers. GST officers exercising summons powers are not police officers, and questioning to obtain evidence or documents is conducted in aid of inquiry. Constitutional protection against compelled self-incrimination does not create an entitlement to counsel&#039;s presence during such questioning. Allowing counsel to participate may frustrate the inquiry and is unsupported by the governing legal position. The earlier permission for lawyer presence was therefore modified and the request rejected.</description>
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    <pubDate>Wed, 06 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2019 (11) TMI 661 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=388412</link>
      <description>Persons summoned for inquiry under GST statutory summons powers have no right to have a lawyer present during questioning by revenue officers. GST officers exercising summons powers are not police officers, and questioning to obtain evidence or documents is conducted in aid of inquiry. Constitutional protection against compelled self-incrimination does not create an entitlement to counsel&#039;s presence during such questioning. Allowing counsel to participate may frustrate the inquiry and is unsupported by the governing legal position. The earlier permission for lawyer presence was therefore modified and the request rejected.</description>
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      <pubDate>Wed, 06 Nov 2019 00:00:00 +0530</pubDate>
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