Advocate was allowed to join Interrogation of assessee with a visible range.

Case Details:

Issue- In the above case, the petitioner prays for appropriate direction to the respondent namely Directorate General of Goods & Service Tax Intelligence, Ahmedabad Zonal Unit and Senior Intelligence Officer, Directorate General of Goods & Service Tax Intelligence-RU, Zonal Unit, DGGI-GRU, Gandhidham 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 in accordance as and called upon by the respondents and not to take any coercive actions against the applicant.

Held- It was held that considering the role attributed to the present applicant in the alleged transaction, this court is in view that 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 and the concerned advocate must be prepared to be present whenever the applicant is called upon to attend the interrogation.