Section 67 of the CGST Act, 2017 --- Search and Seizure  —Recording of Statement - The petitioner sought direction calling records of the Panchnama dated 03.03.2023, GST INS-02 and quash the same; directing the Respondents to return the records and DVR / Hard Disk of the CCTV camera seized by the Respondents during search operations. The counsel for the petitioner stated that the petitioner would be satisfied if the statements are videographed and he is permitted to be accompanied by an advocate who will be present at the venue at a visible distance but not audible. The counsel for the respondent stated that he has no objection to the request made by the petitioner.

Held that:- The Hon’ble Court directed that the statement of the petitioner or its officer shall be recorded during business hours that is during 09:00 a.m. to 07:00 p.m., shall be videographed during the said proceedings, and the concerned employee / officer of the petitioner company, if accompanied by an advocate would be allowed to remain at a visible but not audible distance.