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 h

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