2021 (5) TMI 599

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..... ns 132 (1) (i) read with Section 132(1) and (f) of the APGST Act, 2017 - HELD THAT:- The investigation in this complaint may go on. However, no coercive steps will be taken against the petitioners including arrest as and when they appear before the Investigating Officer on 22.04.2021 by petitioner NO.2 and 24.04.2021 by petitioner No.l or such further dates without obtaining further orders from t .....

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..... otating the money between the buyers and sellers of various goods and services, who are arrayed as other accused in this complaint. He would submit that none of the provisions of the APGST Act, 2017 much less Section 132 of the APGST Act would be applicable to the petitioners even if the allegations in the complaint are taken to be true. He would also submit that there are no allegations agains .....

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..... respondents are not taking any coercive steps against the petitioners unless they refuse to cooperate with the investigation. He submits that notice under Section 41-A Cr.P.C has also been issued which would demonstrate that the state is not taking any coercive steps unless required. Recording the above said submission, the investigation in this complaint may go on. However, no coercive steps w .....

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