The Hon’ble Delhi High Court, in the case of P.V. Rao vs. Senior Intelligence Officer, DGGSTI [W.P.(C.) No. 8975/2020 (dated, November 18, 2020)] denied relief to P.V. Rao (Petitioner) from appearing physically in Delhi to record statement in alleged GST evasion case and held that judicial interference at this threshold stage, in such matters relating to investigation, has to be exercised with circumspection. The concept of balance of convenience, therefore, cannot be tilted in favour of the Petitioner to be allowed to appear through video conferencing, merely because travelling from Bengaluru to New Delhi would be a risk factor for the Petitioner of contracting COVID-19.
Facts:-
The Petitioner is presently employed in the capacity of CFO by Think and Learn Private Limited (“Company”), engaged in the business of providing online courses, classes etc. through its website and mobile applications by the brand name “BYJU’S”.
DGGI (“the Respondent”) carried out an investigation in the company premises at Bengaluru, from 27 to 29 October 2020, under Section 67 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) for evasion of GST on books / printed material being supplied by the Company, by mis-declaring such supplies under an exempted category.
The Respondent summoned the Petitioner, requiring him to tender his statement and present evidence before him on November 05, 2020 at New Delhi. However, owing to his ill health and the rising number of COVID-19 infections across the country since it was not safe to travel to New Delhi for recording of his statement, the Petitioner prayed that he be permitted to appear through video conference. The Respondent had rejected the request for recording statement through video conferencing, after which the Petitioner moved to the Hon’ble Delhi High Court seeking relief in this regard.
Issue:-
Whether the current COVID-19 pandemic situation can ipso facto be cited as a ground to insist that the tendering of statement be done through video conferencing?
Held:-
The Hon’ble Delhi High Court, in W.P.(C.) No. 8975/2020 dated November 18, 2020 held as under:
