18 Nov 2025 09:19 AM
Punjab & Haryana High Court
Punjab & Haryana High Court

Detention of Summoned Person

For the purpose of investigation, detaining a person overnight beyond earthly hours (over 30 hours in present case) for the purpose of questioning is violative of Article 21 of Constitution

Recording of Statement--GST--Statement of person summoned under S.70 CGST Act, must be recorded during office hours, in the presence of his counsel under CCTV surveillance

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