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PAWAN KUMAR AND ROHIT KUMAR GUPTA vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

MANISHA BATRA
Pet. Counsel
R. S. Rai
Gautam Dutt
Ribhav Singla
Res. Counsel
Aman Dhir

Petitioner / Applicant

PAWAN KUMAR AND ROHIT KUMAR GUPTA
Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date May 28, 2025
Order No.

CRM-M-15013-2025 (O&M) and CRM-M-16971-2025 (O&M)

Citation

2025(5) TAXREPLY 13521
Original Order
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ORDER

MANISHA BATRA, J. (ORAL) 1. Both these petitions arise out of the same complaint and seek identical reliefs. With the consent of the respective parties, they have been heard analogously and are being disposed of by this common order. 2. Prayer in these petitions, filed under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023, is for grant of regular bail to the petitioners in case arising out of Complaint case bearing No. COMA/2207/2025, titled as State Tax Officer vs. Rohit Kumar Gupta and another, filed by the State Tax Officer, State Intelligence and Preventive Unit, Ludhiana under Section 132 (1) (b) and 132 (1) (C) of the Central Goods & Service Tax Act, 2017 (for short ‘CGST Act’). 3. As per the allegations in the complaint, on receipt of an information to the effect that one firm namely M/s Monga Brothers Unit-II, situated at Budhewal Road, Ludhiana, was running a racket of issuing fake invoices in the name of other firms and had made inw....

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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).