HC: “Apprehension of contracting COVID-19” no basis for stalling tax-evasion investigation

Delhi HC refuses to interfere with the investigation process of DGGSTI in view of past non-cooperative conduct of the Petitioner (CFO of Think and Learn Pvt. Ltd. running “BYJU’s”) merely based on Petitioner’s  apprehension of contracting COVID-19 if the investigation continues; Rejects Petitioner’s request to appear in reply to summons issued under section 70 by video conferencing given that he has co-morbidities and might be exposed to the risk of contra...