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

ISHAN GUPTA vs. UNION OF INDIA RAIPUR
(Chhattisgarh High Court)

Hon'ble Judges:

RAMESH SINHA
Pet. Counsel
Shevendu Pandya
Sanskar Rajput
Res. Counsel
A.s. Kuchwaha

Petitioner / Applicant

ISHAN GUPTA

Respondent UNION OF INDIA RAIPUR
Court Chhattisgarh High Court
State

Chhatisgarh

Date Oct 24, 2024
Order No.

MCRC No. 6972 of 2024

Citation

2024(10) TAXREPLY 11942
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
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER 1. The applicant has preferred this First Bail Application under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail, as he has been arrested in connection with Crime No. DGGI 14/2023-24, registered at Police Station – Directorate General of Intelligence G.S.T., Raipur (C.G.) for the offence punishable under Sections 132(1)(b) and 132(1)(c) of CGGST Act, 2017. 2. As per the story of the prosecution, The Directorate General of Goods and Services Tax Intelligence (DGGSTI) has alleged that Ishan Gupta was involved in creating fake firms and issuing fraudulent invoices under Section 132 of the CGST Act. It is claimed that these fake firms were established to inflate turnovers and claim wrongful Input Tax Credits (ITC) without any actual exchange of goods or services. The prosecution asserts that Ishan Gupta played a key role in this alleged tax evasion scheme, resulting in substantial revenue loss to the government. However, despite the ....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)