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    <title>2020 (11) TMI 716 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the writ petition seeking permission for video conferencing to tender a statement under the CGST Act. The Petitioner&#039;s health concerns and COVID-19 risks were not deemed sufficient reasons, as medical documents did not show severe impediments to travel. The Court noted the Petitioner&#039;s past non-cooperation in the investigation and emphasized the importance of physical presence for integrity. It concluded that remote recording could compromise the investigation and ordered the Petitioner&#039;s physical presence, ensuring safety measures during the process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=400961</link>
      <description>The Court dismissed the writ petition seeking permission for video conferencing to tender a statement under the CGST Act. The Petitioner&#039;s health concerns and COVID-19 risks were not deemed sufficient reasons, as medical documents did not show severe impediments to travel. The Court noted the Petitioner&#039;s past non-cooperation in the investigation and emphasized the importance of physical presence for integrity. It concluded that remote recording could compromise the investigation and ordered the Petitioner&#039;s physical presence, ensuring safety measures during the process.</description>
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