Section 70 of the CGST Act, 2017 — Summons – Presence of Advocate during interrogation -- The petitioner prayed for direction to respondents to allow the presence of applicant’s advocate at a visible but not audible distance during the course of interrogation and/or recording of the statement of the applicant and not to take any coercive actions against the applicant. The Respondent has issued summons to the applicant under Section 70 of the Act. It is alleged that the firms were fake one and were involved in paper transactions and they had taken ITC amounting to Rs. 15,30,83,700/- from nonexistent firms. The advocate for the applicant submitted that the office premises of the applicant had been already searched by the authority and his statement under Section 70 of the Act was recorded and nothing incriminating was being found against the applicant to link him with the alleged transactions made by firms. The court observed that considering the role attributed to the applicant in the alleged transaction, the applicant’s advocate is permitted to be present during interrogation of the applicant, but he should be made to sit at a distance beyond hearing range, but within visible distance.

Held that:- The Hon’ble High Court allowed the petition.