Hon'ble Bombay HC in the case of Kamlesh Kumar Mishra v. State of Maharashtra CRIMINAL WRIT PETITION NO. 1313 OF 2023 APRIL 10, 2023 has ruled that In GST Laws, Advocate of the assessee allowed at visible but not audible distance and videography of the statement recording at assessee's cost allowed, while Recording of voluntary statements of assessee under section 70 of the CGST Act, during interrogation at reasonable office working hours.*