2018 (5) TMI 1981

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....Mathur, learned counsel for the petitioner. The petitioner claims that he is running a hotel and a Desi wine shop. He has been issued summons dated 8.5.2018 under Section 70 of Central Goods & Services Tax Act, 2017 by the Superintendent, Office of the Chief Commissioner, Central Goods and Services Tax Commissionerate, Meerut to appear in person before him on 10.5.2018 at 12.45 hours to give ev....

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....fore, the apprehension of the petitioner that he may not be summoned after the office hours or that he may be summoned only during the office hours is misconceived. We do not even find any reason for the apprehension for the use of third degree methods against the petitioner or that he will be harassed or the department will force him to give evidence in the manner they desire. In Ajit Jain ....

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....5 SCC 419 it was observed by the Supreme Court that the counsel be allowed to be present at the time of interrogation within visible distance through beyond hearing distance. In Shamrock Chemie Pvt. Ltd. Vs. Union of India 2017 (51) S.T.R. 353 (Guj.) their Lordships have observed that during the investigation/enquiry while recording statement third degree measures ought not be used nor the part....

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....t reply due to memory loss. The interrogation has to be made during the office hours and that in order to safeguard the person from ill treatment or use of third degree measure the presence of his Advocate may be permitted who may remain at a safe distance from where he may not listen to the questions and answers but may see the party. In view of the aforesaid facts and circumstances, though th....