Advocate Presence and Videography Allowed in GST Summons Due to Medical Grounds

Tuesonpower International Pvt. Ltd. & Anr. Vs Union of India & Anr. (Bombay High Court)

The writ petition under Article 226 of the Constitution was confined to limited reliefs seeking permission for Petitioner No.2 to be accompanied by an advocate during summons proceedings under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act), with the advocate seated at a visible but not audible distance, and for videography of the proceedings at the Petitioners’ cost. Other prayers were not pressed and kept open.

A summons under Section 70 of the CGST Act had been issued to Petitioner No.2 in relation to an inquiry concerning input tax credit (ITC) availed by Petitioner No.1–Company on purchases allegedly made from M/s. Zes Stock Enterprises and M/s. New Era Enterprises. The Petitioners contended that the transactions were genuine, supported by valid tax invoices, reflected in GSTR-2B returns, and payments were made through banking channels. They stated that the suppliers’ GST registrations were cancelled and that statutory appeals filed by the suppliers were pending. The Petitioners expressed readiness to cooperate with the inquiry and submitted that Petitioner No.2 was undergoing treatment for cancer, requiring humanitarian consideration.

The Respondents submitted that Petitioner No.2 must cooperate and furnish necessary documents and that the premises where proceedings were conducted were equipped with CCTV cameras. It was argued that no additional safeguards such as videography or the presence of an advocate were warranted.