GST: Advocate’s Presence allowed during Interrogation Under Section 70

Kamlesh Kumar Mishra Vs State of Maharashtra (Bombay High Court) Introduction: In the case of Kamlesh Kumar Mishra vs State of Maharashtra, the Bombay High Court has ruled in favor of allowing an advocate’s presence during an interrogation under Section 70 of the Maharashtra Goods and Service Tax Act, 2017. This landmark ruling elucidates the rights of the accused during an interrogation procedure. Analysis: The petitioner sought the presence of an advocate at a visible, yet non-audible distance during the recording of their voluntary statement under Section 70. Highlighting past precede...