Prakash Rao Ravinuthala and Others Vs State of Andhra Pradesh and Others (Andhra Pradesh High Court)
The Andhra Pradesh High Court has permitted individuals summoned in connection with an alleged GST evasion case to be accompanied by an advocate during their examination by tax authorities. The court issued this direction while disposing of a writ petition filed by the summoned individuals who expressed apprehension of coercive tactics.
The petitioners, Prakash Rao Ravinuthala and others, had been issued summons dated April 25, 2025, by the third respondent (likely a GST official) under Section 70 of the Central Goods & Services Tax Act, 2017. The summons required them to appear and produce documents related to the affairs of two firms, M/s. Sri Tech Pro and M/s. Sri Vijaya Tech Pro, of which they were claimed to be proprietors.
The petitioners approached the High Court, noting that their son had previously been investigated and arrested in relation to GST evasion concerning these same firms. They contended that they were unaware of their son’s activities and the alleged evasion by the firms. Their primary concern was that they might be subjected to coercive methods during questioning and that their assertion of having no knowledge about the firms’ affairs would not be accepted by the tax authorities.
