Protection from arrest during investigation granted where accused were cooperating with the investigating officer.

Petitioners were seeking protection from coercive steps, including arrest, while an investigation into alleged offences under the Indian Penal Code and the Andhra Pradesh Goods and Services Tax Act, 2017 continued. As the petitioners were appearing before the investigating officer and the respondents stated that no coercive action would be taken if they cooperated, the investigation was allowed to proceed. Protection from arrest and other coercive action was granted on the dates of appearance, pending further orders.

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Issues: Whether the petitioners were entitled to protection against coercive steps, including arrest, during the pendency of the investigation.

Analysis: The complaint alleged offences under the Indian Penal Code and the Andhra Pradesh Goods and Services Tax Act, 2017. The petitioners were stated to be appearing before the investigating officer, and the respondents also indicated that no coercive steps were being taken unless the petitioners failed to cooperate. In that backdrop, the investigation was permitted to continue, while safeguarding the petitioners from arrest or other coercive action on the dates of appearance without further orders of the Court.

Conclusion: Protection against coercive steps, including arrest, was granted to the petitioners during investigation.

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