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

PEEYUSH KUMAR JAIN vs. UNION OF INDIA
(Allahabad High Court)

Hon'ble Judges:

SUBHASH VIDYARTHI
Pet. Counsel
Rahul Agarwal
Malay Prasad
Res. Counsel
Dhananjay Awasthi

Petitioner / Applicant

PEEYUSH KUMAR JAIN
Respondent UNION OF INDIA
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 1, 2022
Order No.

Criminal Misc. Bail application No. - 21223 of 2022

Citation

2022(9) TAXREPLY 6274
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

1. Heard Sri Anurag Khanna, the learned Senior Counsel assisted by Sri Rahul Agarwal, Ms. Tanya Makker, Sri. Malay Prasad, Ms. Saloni Mathur and Sri. Piyush Kant Shukla, the learned counsel for the applicant and Sri Dhananjay Awasthi and Sri Digvijay Nath Dubey, the learned Senior Standing Counsel for the Directorate General of Goods and Services Tax Intelligence (DGGI). 2. By means of the instant application, the applicant is seeking his release on bail in Criminal Case No. 7646 of 2022 in the Court of learned Special Chief Judicial Magistrate (Economic Offences) / Additional Metropolitan Magistrate-III, Kanpur Nagar, arising out of a complaint filed in respect of offence under Section 132 (1) (a) read with Section 132 (1) (i) and 132 (5) of the Central Goods and Services Tax Act, 2017. 3. Briefly stated, the facts of the case are that on 22-12-2021 the Officers of the DGGI started making a search on the residential and official premises of the applicant at Kannuaj and Kanp....

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 :
  Hide
7
Jun
S
M
T
W
T
F
S
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).