https://www.taxtmi.com/forum/issue?id=116246 A recorded statement need not be furnished to the person during investigation; the right to a copy arises when the statement is used in departmental adjudication or prosecution, particularly upon issuance of a show cause notice. Reliance on an unreleased statement to reject a later version is improper if copy was denied. The deponent may note his submissions independently. Statements under summons qualify as judicial proceedings and false evidence or obstruction in such proceedings carries penal consequences. Statements from summons and from searches/seizures are treated differently for procedural and evidentiary purposes. en-us Tue, 28 Apr 2020 16:48:48 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116246 A recorded statement need not be furnished to the person during investigation; the right to a copy arises when the statement is used in departmental adjudication or prosecution, particularly upon issuance of a show cause notice. Reliance on an unreleased statement to reject a later version is improper if copy was denied. The deponent may note his submissions independently. Statements under summons qualify as judicial proceedings and false evidence or obstruction in such proceedings carries penal consequences. Statements from summons and from searches/seizures are treated differently for procedural and evidentiary purposes. Discussion-Forum GST Tue, 28 Apr 2020 16:48:48 +0530 https://www.taxtmi.com/forum/issue?id=116246