Videography and presence of advocate in GST summons inquiry allowed on humanitarian grounds

Last updated: 10 April 2026

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The Bombay High Court has permitted videography and the presence of an advocate during a GST summons inquiry for a petitioner undergoing cancer treatment. This decision was made on humanitarian grounds, acknowledging the petitioner's health condition and willingness to cooperate with the investigation. The advocate is allowed to be present at a visible but inaudible distance, ensuring no disruption to the proceedings.

Court :
Bombay High Court

Brief :
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 considering the petitioner’s cancer treatment and willingness to assist in the process and investigation.

Citation :
Writ Petition (L) NO. 40917 of 2025 order dated February 12, 2026

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1 Year PLAN - Rs.~~1999~~

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(Excl. of GST ₹323)

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(Excl. of GST ₹566)

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4499

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Attached File : 671907_5961_tuesonpower_international_p_ltd_v_union_of_india.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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