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AP HC Restrains Arrest After Petitioners Assert Mere Intermediary Role in GST Case

Case Law Details

TaxGuru Citation
2025 taxguru.in 11917
Case Name
Nannapaneni Krishnamurthy Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Date of Judgement/Order
Only available for paid members
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Nannapaneni Krishnamurthy Vs State of Andhra Pradesh (Andhra Pradesh High Court)

The petition was filed under Section 482 of the Cr.P.C. seeking quashing of the investigation and proceedings against the petitioners, who are accused Nos. 12 and 13 in Crime No. 8 of 2021 registered at the CID Police Station, Amaravathi, Mangalagiri. The case involves alleged offences under Sections 420, 467, 468, and 471 read with Section 120B of the IPC, and Sections 132(1)(i) read with Sections 132(1)(a), (b), and (f) of the APGST Act, 2017. The petitioners simultaneously filed an interlocutory application seeking a stay on further investigation and protection against arrest during the pendency of the criminal petition.

During the hearing, senior counsel for the petitioners argued that the only allegation made against the petitioners is that they acted as intermediaries in the rotation of money between buyers and sellers who are other accused in the complaint. He contended that even if all allegations in the complaint are accepted as true, none of the provisions of the APGST Act, including Section 132, are attracted to the petitioners. Counsel further argued that there are no specific allegations relating to the IPC offences listed in the complaint. The petitioners expressed willingness to cooperate with the investigation and stated that they were summoned to appear before the investigating officer on 22 April 2021 and 24 April 2021, dates on which they intended to present themselves. However, counsel submitted that the petitioners fear coercive action, including arrest, despite their intent to cooperate.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,757

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