Presence of lawyers cannot be allowed during examination by GST officers

Sudhir Kumar Aggarwal Vs Directorate General of GST Intelligence (Delhi High Court) Delhi High Court has held that presence of lawyer cannot be allowed at the time of questioning or examination of a person by the officers under the GST provisions. The Court observed that officers under GST law are not police officers and have been conferred power to summon any person whose attendance they consider necessary to give evidence or to produce a document . Regarding the apprehensions of petitioner being physically assaulted or manhandled, the Court was of the opinion that it is well settled law that...