High Court Allows Videography in CGST Summons Proceedings

In a significant ruling, the High Court addressed the procedural rights of a taxpayer summoned
under Section 70 of the CGST Act, 2017. The matter arose in connection with an investigation
relating to input tax credit (ITC) claimed on purchases from certain suppliers.
The petitioner submitted that the transactions were genuine, supported by valid tax invoices, duly
reflected in GSTR-2B, and payments were made through proper banking channels. However, the
GST registrations of the suppliers had been cancelled and related proceedings were pending.
The primary issue before the Court was whether the petitioner could request videography of the
summons proceedings and whether legal representation could be permitted during the recording of
statements.
The Court permitted videography of the summons proceedings at the petitioner’s own cost. It
further allowed the presence of the petitioner’s advocate at a visible but non-audible distance during
the proceedings, ensuring that the advocate does not interfere with the investigation process.
This ruling reinforces transparency and procedural safeguards during GST investigations. It strikes
a balance between the investigative powers of the department and the protection of taxpayer rights
under the law.