Suumaya Industries Ltd. Vs Union of India and Ors. (Bombay High Court)
Bombay High Court Refuses Exemption to Managing Director from GST Summons as Petition Verified by Him, MD Must Appear When Summoned in GST Investigation Despite CFO Request, Advocate Allowed During GST Statement Recording but Without Interference, Rules Court, High Court Directs Supply of Panchanama Copies Within Two Weeks in GST Inspection Case.
In Suumaya Industries Ltd. Vs Union of India and Ors., the Bombay High Court passed a consent order after hearing counsel for both sides, while keeping all rights and contentions open. The Court directed that all statements recorded pursuant to summons issued to the Directors/Employees of the petitioner under Section 70 of the Central Goods and Services Tax Act (CGST Act) shall be video recorded at the petitioner’s cost. It further permitted an advocate to accompany the summoned person during recording of the statement, provided the advocate does not interfere, interrupt, or disturb the proceedings, and sits at a visible but not audible distance.
The Court also directed that copies of the panchanama pertaining to inspection proceedings under Section 67 of the CGST Act be provided to the petitioner within two weeks from the upload of the order. Counsel for the petitioner assured the Court that all employees and directors would cooperate with the authorities, stating that the petitioner had no intention to evade tax.
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