APHC010235282025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11757/2025 Between: Prakash Rao Ravinuthala and Others ...PETITIONER(S) AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner(S): 1. MD SALEEM Counsel for the Respondent(S): 1. GP FOR HOME The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The 3rd respondent has issued summons to the petitioners, under the provisions of Section-70 of the Central Goods & Services Tax Act, 2017, dated 25.04.2025, calling upon the petitioners to appear before him to produce certain documents etc., in relation to the affairs of M/s. Sri Tech Pro and M/s. Sri Vijaya Tech Pro, on the ground that they are the proprietaries of these firms. 2. Aggrieved by the said summons, dated 25.04.2025, the petitioners have approached this Court by way of the present Writ Petition. 2 3. The petitioners contend that their son had been investigated earlier, in relation to evasion of GST and had already been arrested. The petitioners further contend that they are unaware of the activities of their son and have no knowledge of the evasion of the firms mentioned above. 4. The petitioners apprehend that they would be subjected to coercive methods and that their statement that they have no knowledge of the affairs of any of these entities would not be accepted. 5. The question, of whether the statements that may be made by the petitioners would be accepted by the 3rd respondent or not, would depend upon the statements made by the petitioners and the discretion of the 3rd respondent to accept or reject the said explanation. This would not mean that the petitioners can refuse to appear before the 3rd respondent. 6. However, in view of the apprehensions expressed by the petitioners, this Writ Petition is disposed of with a direction to the 3rd respondent to permit the petitioners to be accompanied by an advocate during the course of the examination of the petitioners. 7. Needless to say, the said examination shall be conducted during office hours between 10.00 am to 5.00 pm and the petitioners shall not be detained beyond that period of time. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. ________________________ DR. K. MANMADHA RAO, J. BSM 3 HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE DR. JUSTICE K. MANMADHA RAO WRIT PETITION No.11757 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 07.05.2025 BSM