Presence of a lawyer could not be allowed at the time of examination/interrogation by GST Officers.

Presence of a lawyer could not be allowed at the time of examination/interrogation by GST Officers.

Goods & Services Tax
SUDHIR KUMAR AGGARWAL vs. DIRECTORATE GENERAL OF GST INTELLIGENCE-(GST HC Cases)

Appeal — Assessee was engaged in the business of import of FMCG items and tobacco products — Authority concern conducted a search at assessee’s property and detained employee of assessee and tenant of assessee — Assessee filed present appeal contending that presence of a lawyer could be allowed at the time of examination/interrogation by GST Officers — Held, assessee in the present case was summoned by the GST Officers who were not Police Officers and who had been conferred with the power to summon any person whose attendance they consider necessary to give evidence or to produce a document — Presence of the lawyer,therefore, was not required during the examination of assessee — Appeal Dismissed.

CRL.M.A. 36394/2019 (exemption)


Allowed, subject to all just exceptions.


W.P.(CRL) 2686/2019


The present petition has been instituted under Article 226 of the Constitution of India read with Section 482 Cr.P.C for issuance of a writ of Mandamus directing the respondents not to cause any physical, mental or verbal harassment to the petitioner during the interrogation as per the judgment of Hon’ble supreme court in ‘Nandani Satpathy s. P L Dani & Anr.’ 1978 AIR 1025.


Learned counsel for the petitioner further submits that the respondent be directed that so far as possible, the interrogation be conducted during reasonable hours.


Learned standing counsel for the respondent accepts notice. He submits that the respondent is duty bound to follow the mandate of the Hon’ble Supreme Court in ‘Nandani Satpathy’s case. He further submits, on instruction from the I.O., who is present in the Court, that petitioner is required to join and co-operate in the investigation.


Ld. Counsel for the petitioner states that petition will join the investigation as and when required.


Heard. Let the petitioner join the investigation at 10:00 a.m. on 21.09.2019 and thereafter as and when called upon by the IO.


In view of the above observations, the petition stands disposed of.



BRIJESH SETHI, J


SEPTEMBER 20, 2019

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