GST
TRT-2025-
New Delhi High Court
Date:-24-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 24 March 2023
Parties – Menzstyl Creation Pvt. Ltd. Vs Principal Director General Director General of GST Intelligence and Ors
Facts –
- The Petitioner, Menzstyl Creation Pvt. Ltd. filed a writ petition seeking to quash various documents, including search authorization, panchnama, GST INS-02, and summons, issued by the respondents.
- During the proceedings, the petitioner requested that their statements be videographed and that they be accompanied by an advocate who would be present at the venue but not audible.
Issue –
- Whether the Petition filed by the Petitioner seeking various writs, orders or directions, including calling records of the search authorization and quashing them maintainable?
Order –
- The Court directed that the petitioner's statement or its officer's statement shall be recorded during business hours during 9 AM to 7 PM and videographed during the proceedings.
- The concerned employee or officer of the petitioner company, if accompanied by an advocate, would be allowed to remain at a visible but not audible distance.
- The petition was disposed of with the above directions.
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