https://www.taxtmi.com/article/detailed?id=16202 Humanitarian considerations may justify limited safeguards during a GST summons inquiry under Section 70 of the CGST Act, including video recording of the statement and the presence of an advocate at a visible but inaudible distance, where the summoned person is undergoing serious medical treatment and has expressed willingness to cooperate with the investigation. The arrangement is exceptional and fact-specific, and the advocate's presence must not interfere with the inquiry or interrupt the proceedings. en-us Tue, 14 Apr 2026 08:04:31 +0530 Tue, 14 Apr 2026 08:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16202 Humanitarian considerations may justify limited safeguards during a GST summons inquiry under Section 70 of the CGST Act, including video recording of the statement and the presence of an advocate at a visible but inaudible distance, where the summoned person is undergoing serious medical treatment and has expressed willingness to cooperate with the investigation. The arrangement is exceptional and fact-specific, and the advocate's presence must not interfere with the inquiry or interrupt the proceedings. Articles Goods and Services Tax - GST Tue, 14 Apr 2026 08:04:31 +0530 https://www.taxtmi.com/article/detailed?id=16202