RECORDING OF STATEMENT

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....e and get explained from the author of such documents and records by recording his statement under summons issued under Section 70 of the CGST Act, 2017. This makes it difficult for the authors to come out with alibis during subsequent investigations or to come out with tutored versions. 6.2. While recording the statement, the following precautions should be taken: (a) Every page of the stateme....

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....rstands and a certificate to this effect should also be recorded. He shall be at liberty to explain or add to his answers. (d) No police officer/official should be allowed to remain in the room where the statement of the taxpayer is being recorded so that the taxpayer may not take the plea subsequently that the statement was recorded under coercion or pressure. (e) If any person furnishes the ....

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....venly and to ensure that the impression is clear and shows the ridges prominently so that there is no difficulty in distinguishing the impression by a finger print expert. (i) Copy of the statement should not be given to the deponent on the spot. He may, however, be informed that the copy will be supplied to him if any part of the statement is used against him. 6.4. It should be made clear to t....