TaxTMI 
TaxTMI 
2020 (11) TMI 716
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....deo conferencing, in relation to a summon issued under Section 70 of the Central Goods and Services Tax Act, 2017 ("CGST Act"). 4. The factual background necessary for the purpose of deciding the present petition can be summarized as follows: The Petitioner is presently employed by Think and Learn Private Limited ("Company") in the capacity of Chief Financial Officer ("CFO"). This company is engaged in the business of providing online courses, classes etc. through its website and mobile applications by the brand name "BYJU'S". Respondent No. 1, the DGGSTI, is presently carrying out an investigation under Section 67 of the CGST Act in relation to the Company, for evasion of GST on books/printed material being supplied by the Company, by mis-declaring such supplies under an exempted category. In this regard, from 27th to 29th October, 2020, Respondent No. 1 along with a team of officers of DGGSTI visited the premises of the Company at Bengaluru for carrying out an inspection under Section 67 of the CGST Act in order to ascertain the admissibility of the exemption being availed by the company. The Petitioner asserts that his statement was recorded on 28th October, 2020 from 2:00 pm t....
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....counts and Direct/Indirect Taxes, a summon dated 27th October, 2020 was issued to the Petitioner under Section 70 of the CGST Act, for clarifications on the documents/data inspected during the course of investigation. In response thereto, requested for further time on the ground that he was busy collecting the requested data/documents. He stated that he would be unable to tender the statement and requested that the same may be recorded on 28th October, 2020. His request was accepted by the Respondents on humanitarian ground, proceedings were concluded and the officers left the premises. However, the Petitioner was asked to submit the documents/data which was called for during the day. On 28th October, 2020, the officers again went to the premises at around 12:00 pm and resumed the inspection/investigation and the Petitioner was again asked to provide the documents, which had not been provided on 27th October, 2020. Later in the day, the Petitioner was again asked to tender the statement as previously committed by him. However, on one pretext or the other, he delayed tendering of statement. Thereafter, a short statement was recorded on 28th October, 2020, wherein the Petitioner gave....
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....isk. Mr. Tarun Gulati argues that the Petitioner should be allowed to appear through video conferencing - a practice followed by various judicial and quasi-judicial fora in India, including this Court - to contain the spread of COVID-19. In support of his submissions, Mr. Gulati refers to the Additional Affidavit filed in pursuance to permission granted vide this court's order dated 12th November, 2020. He drew our attention to the various annexures enclosed alongwith the said Affidavit, particularly the blood test reports and the medical prescription of a doctor. Mr. Gulati emphasises that the blood reports indicate that the Petitioner has high cholesterol and glucose levels. He also refers to the medical prescription of the doctor to stress that the Petitioner is a patient of hypertension, diabetes and the high cholesterol indicates a high risk-factor for heart disease. Mr. Gulati submits that the doctor had also observed that the Petitioner had suffered a mild heart attack recently and his case was under medical evaluation. He submits that in these circumstances, it is not advisable for the Petitioner to undertake any travel as it would expose him to risk of contracting the COVI....
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....s premises of the Company, at which stage, the Petitioner evaded the recording of his statement on one pretext or the other. Mr. Singh further argues that the investigations are at the initial stage and documents/data relating to the case are sensitive and incriminating in nature. Detailed clarifications are required to be sought from the witness which will only be feasible in case he physically joins the investigation for recording of his statement. Mr. Singh further submits that if the Petitioner's statement was recorded through video conferencing, he can have a support system helping him and clarifications/answers can be motivated and influenced, which may adversely affect the ongoing investigation. 10. We have given our thoughtful consideration to the submissions advanced by the learned counsel. The petition, as originally filed, was accompanied with a medical leave certificate dated 29th October, 2020, which merely certified as follows (sic): "This is to certify that P V Rao aged 57 years under my treatment for Moderate hypertension & anxiety disorder on 29/10/2020 advised rest for 3 days (three days) with effect from 29/10/2020." 11. The aforesaid certificate merely indic....
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....on is whether the current COVID-19 pandemic situation can ipso facto be cited as a ground to insist that the tendering of statement be done through video conferencing. Concededly, the investigation is ongoing and the Respondent wants to unearth the role of the Petitioner in the alleged tax evasion by the Company. The previous conduct of the Petitioner, at the stage of inspection when the officers of the Respondents were visiting Bengaluru, demonstrates that the Petitioner consistently avoided recording his statement on one pretext or the other. Thus, having regard to the past noncooperative conduct of the Petitioner, and the mere apprehension or fear of the Petitioner of contracting the COVID-19 infection, we would not like to interdict or interfere in the investigation process. No doubt, due to the recent outbreak of COVID-19, the Courts of this country including the Supreme Court as well as this Court have adopted measures to reduce physical presence of the lawyers and litigants, and several social-distancing guidelines have been issued by several health authorities as well as the Government of India. In this process, the use of the modern technologies has been put to use for dis....