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GAURAV, CHANDAN SHARMA vs. UNION OF INDIA AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

MANOJ BAJAJ, J
Pet. Counsel
Abhinav Gaur
Ankit Shukla
Mohd. Rashid Siddiqui
Res. Counsel
Parv Agarwal

Petitioner / Applicant

GAURAV, CHANDAN SHARMA

Respondent UNION OF INDIA AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 21, 2025
Order No.

Criminal Misc. Bail Application No. - 13030 of 2025 With 15189 of 2025

Citation

2025(5) TAXREPLY 13438
Original Order
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ORDER

ORDER HON'BLE MANOJ BAJAJ, J. (1) Applicants- Gaurav and Chandan Sharma have filed the above separate applications under Section 483 Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, during the pendency of the trial in Case No.1505 of 2024, under Sections 132(1)(c), 132(1)(b) and 132(1)(i) of Central Goods and Services Tax Act, 2017, D.G.G.I., Ghaziabad. The applicants are in custody since their arrest on 13.02.2025. (2) The facts in brief leading to the applications are that the Director General, Goods and Services Tax Intelligence, Ghaziabad, Regional Unit (in short 'D.G.G.I, Ghaziabad') instituted a complaint dated 10th April, 2025 against the two accused persons, namely, Chandan Sharma and Gaurav Gupa, wherein it is alleged that an information was received that Chandan Sharma is associated with fake billing racket, who by issuing fake tax invoices for copper wires to various manufactures has been availing ineligible input tax credit and a....

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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).