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    <title>2018 (5) TMI 1981 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the petitioner&#039;s request to appear with counsel only during office hours for an enquiry under Section 70 of the Central Goods &amp;amp; Services Tax Act, 2017. Emphasizing the obligation to cooperate with the summons, the Court highlighted the right to have counsel present during interrogation within visible but not hearing range. The petitioner was directed to comply with the summons and participate in the enquiry, with the expectation that legal principles would be followed during the interrogation process.</description>
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      <description>The High Court dismissed the petitioner&#039;s request to appear with counsel only during office hours for an enquiry under Section 70 of the Central Goods &amp;amp; Services Tax Act, 2017. Emphasizing the obligation to cooperate with the summons, the Court highlighted the right to have counsel present during interrogation within visible but not hearing range. The petitioner was directed to comply with the summons and participate in the enquiry, with the expectation that legal principles would be followed during the interrogation process.</description>
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