2026 (2) TMI 1070

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.... the effect that the Petitioner No. 2 be permitted to be accompanied by an advocate to attend the hearing of the summons proceedings by sitting at a visible but not audible distance at the hearing being conducted by the officers of Respondent No. 2, and that the proceedings be videographed at the cost of the Petitioner. Insofar as the other prayers in the Petition are concerned, Mr. Rastogi, learned Counsel for the Petitioners, submits that the same are not pressed at this stage. Accordingly, all contentions of the parties in that regard are expressly kept open, including the remedy of the Petitioners, if any, to approach the appropriate forum as may be permissible in law. 2. It appears from the record that a summons under Section 70 of ....

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.... he submits that the proceedings are conducted in premises equipped with CCTV cameras and, therefore, no separate directions for videography or additional safeguards are warranted in the facts of the present case. 6. In support of the prayer that the proceedings be videographed and that the Petitioners be permitted to be accompanied by an advocate at a visible but not audible distance during the course of the summons proceedings conducted by the officers of Respondent No. 2, Mr. Rastogi has drawn our attention to an order passed by a Co-ordinate Bench of this Court in Suumaya Industries Ltd. Vs. Union of India and Ors. [2023 (69) G.S.T.L. 351 (Bom.) / (2023) 3 Centax 130 (Bom.)], wherein the Revenue had consented to a similar arrangement....