Videography and presence of advocate in GST summons inquiry allowed on humanitarian grounds - A2Z Taxcorp LLP

The Hon’ble Bombay High Court in the case of Tuesonpower International (P.) Ltd. v. Union of India [Writ Petition (L) NO. 40917 of 2025 order dated February 12, 2026] permitted the video recording during summon inquiry under Section 70 of the Central Goods and Services Act, 2017 ( “the CGST Act” ) and also allowed the petitioner to be accompanied by an advocate at a visible but inaudible distance…