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Bombay High Court Allows Videography of GST Summon Proceedings for Taxpayer Safeguards
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Bombay HC Allows Videography of GST Summon Proceedings, Counsel Presence
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CNBC TV18
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20-02-2026, 17:32
Bombay HC Allows Videography of GST Summon Proceedings, Counsel Presence
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Bombay High Court permits videography of GST summon proceedings and legal counsel presence at a non-audible distance.
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Order passed in a writ petition by Tuesonpower International Pvt. Ltd. seeking procedural safeguards during tax investigations.
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Petitioner argued videography acts as a neutral evidentiary mechanism, protecting both taxpayer and department.
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Revenue opposed, stating premises already have CCTV and petitioner must cooperate with inquiry.
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Court ruled statements recorded during summons inquiry shall be videographed at petitioner's expense, counsel can observe without interfering.
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