Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

ABDUL SHAJI vs. THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE AND OTHER
(Kerala High Court)

Hon'ble Judges:

ASHOK MENON
Pet. Counsel
K.seena
V.k.sunil
Res. Counsel
Sreelal N.warrier

Petitioner / Applicant

ABDUL SHAJI
Respondent THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE AND OTHER
Court Kerala High Court
State

Kerala

Date Apr 22, 2021
Order No.

Bail Appl. No. 220 OF 2021

Citation

2021(4) TAXREPLY 4093
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Dated this the 22nd day of April 2021 Application for anticipatory bail under Section 438 Cr.P.C. 2. The applicant apprehends arrest for an offence of alleged non payment of GST to the tune of ₹ 17.53 Crores and non -filing of GSTR 3B returns for the period from October onwards. Initiated against M/s A.R. Agencies, Eyyal Thrissur in a proceedings initiated by the Head Quarters, Anti Evasion Unit of Cochin Commissionerate. The proprietor of the aforesaid agency, Shri. Rajoob P.A, and his primary colluder, Shri. Abdul Saleem of Ittonam, Palakkad were proceeded against and their business and residential premises searched. Both of them were arrested and remanded to judicial custody. When questioned, Abdul Saleem stated that he had shared the GST login credentials of M/s A.R. Agencies with the applicant, who is conducting 'PSM Super Market' at Karukaputhur in Palakkad District. It is also stated that it was the applicant who had filed the GSTR-I returns for A.R Agencies. It....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
1
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).