https://www.taxtmi.com/caselaws?id=786922 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. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786922 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. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786922