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

BHARAT GORDHANDAS PATEL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

ILESH J. VORA
Pet. Counsel
N D Nanavaty
Ruchit J Vyas
Res. Counsel
Manan Mehta

Petitioner / Applicant

BHARAT GORDHANDAS PATEL
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Sep 8, 2022
Order No.

R/CRIMINAL MISC. APPLICATION NO. 14154 of 2022

Citation

2022(9) TAXREPLY 6326
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER 1. The applicant, presently in custody, has filed regular bail application under Section 439of the Cr.P.C., in connection with File No. ACST/U-5/J K Traders/2021-22, registered with office of Assistant Commissioner of State Tax, Ahmedabad, for the offences punishable under Sections 132(1)(A), 132(1)(B) and 132(1)(C) of the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as ‘the GST Act’.) and Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act’), ready with Section 21 and 120B of the IPC. 2. The applicant arrested on 23.03.2022 and was produced before the learned Metropolitan Magistrate on the same day, and since then he is in judicial custody. His bail application filed before the City Sessions Court, Ahmedabad came to be rejected vide order dated 15.07.2022. Respondent authority filed complaint before the Court concerned as contemplated under the Act. Feeling aggrieved by the same, the applicant pr....

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 :
  Hide
8
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 Jun

☑ Monthly | GSTR-1

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

13 Jun

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

☑ Monthly | IFF

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

20 Jun

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).