HC: Refuses to allow advocate's presence while recording statement, modifies own order

Delhi HC modifies own order, holds that "presence of a lawyer cannot be allowed ...at the time of questioning or examination by the officers" in an investigation against the assessee in respect of fraudulent ITC availment under the cover of fake invoices; Accepts Revenue’s contention that SC decision in Nandini Satpathy’s case cannot be relied upon as present case pertains to fraudulent availment of ITC of GST, observes that GST officers are de fa...