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KEWAL CHAND JAIN vs. UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

INDERJEET SINGH
Pet. Counsel
S.s. Hora
Res. Counsel
Siddharth Ranka

Petitioner / Applicant

KEWAL CHAND JAIN
Respondent UNION OF INDIA
Court Rajasthan High Court
State

Rajasthan

Date May 18, 2021
Order No.

S.B. Criminal Miscellaneous Bail Application No. 4693/2021

Citation

2021(5) TAXREPLY 4276
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ORDER

1. The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with File No. IV(06)115/AE/JPR/2020, relating to offence punishable under Sections 132 (1)(B) & (C) read with 132(1)(I) Central Goods & Service Tax (CGST) Act, 2017. 2. Counsel for the petitioner submits that the petitioner has been falsely implicated in this matter and the challan has been filed before the competent court of jurisdiction. Counsel further submits that the provisions of the Central Goods and Service Tax Act, 2017 have not been followed in this case. Counsel further submits that the maximum sentence provided for the alleged offence under the Act is 5 years. Counsel further submits that to show his bona fides, the petitioner has already deposited Rupees One Crore Fifty Four Thousand under protest and the petitioner is 68 years old person and due to ongoing Covid-19 problem, the trial is not proceeding and the petitioner is behind the bars ....

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10 May

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☑ 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

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20 May

☑ Monthly | GSTR-3B

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☑ Monthly | GSTR-5A

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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)].

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28 May

☑ Monthly | GSTR-11

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