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

PAWAN KUMAR vs. STATE OF PUNJAB AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

H. S. MADAAN
Pet. Counsel
Atul Goyal
J.s. Ghuman
Res. Counsel
Saurabh Goel

Petitioner / Applicant

PAWAN KUMAR
Respondent STATE OF PUNJAB AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date May 28, 2021
Order No.

CRM-M- 16487 of 2021 (O&M)

Citation

2021(5) TAXREPLY 4306
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

CRM-13831-2021 This is an application for pre-ponment of hearing in the main petition which is fixed for 23.8.2021. Heard. The application stands accepted. The main petition is pre-poned and taken up today. Main case. Petitioner - Pawan Kumar, aged about 50 years, s/o Joginder Pal, resident of House No. 243-B, Bhagya Hoes, Jain Colony, Basti Jodhewal, Ludhiana, was booked as an accused in complaint under Section 132 (1) (b&c) punishable under Section 132 (1) (i) of CGST Act, 2017, read with corresponding Sections of Punjab GST Act, 2007 and IGST Act, 2017. As per allegations in the complaint, Sahil Jain, a co-accused was the mastermind in carrying out fake transactions and creating 14 firms in which his family members and close friends were shown to be proprietors/partners and on the strength of fake invoices, had availed of inadmissible input tax credit, besides passing on fraudulent input credits to the buyers on the strength of such invoices running in....

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 :
2
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

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

☑ 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

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

☑ Monthly | IFF

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

20 May

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

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)].

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 May

☑ Monthly | GSTR-11

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