Case Law Details
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 precedents where such permissions were granted, the petitioner also requested the recording of the interrogation at his own expense. The court, considering the arguments presented and the attached exhibits, agreed with the petitioner.
The ruling affirms the respondent’s readiness to comply with the law and their acceptance for the advocate’s presence and the video recording of the procedure. Consequently, the court permitted the petitioner’s advocate to be present during the recording of the statement and allowed the videography of the session, to be shouldered by the petitioner. A copy of the video recording would be provided to the petitioner post issuance of the show-cause notice.
Conclusion: This ruling emphasizes the protection of the rights of the accused during interrogation under the Maharashtra Goods and Service Tax Act, 2017. It underscores the importance of legal representation at crucial stages of an investigation. By allowing the presence of an advocate and videography of the interrogation, the Bombay High Court has established a key precedent for future cases concerning the rights of individuals during interrogations.
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