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

RAKESH ARORA vs. STATE OF PUNJAB
(Punjab and Haryana High Court)

Hon'ble Judges:

AVNEESH JHINGAN
Pet. Counsel
Ashok Aggarwal
Priyadarshi Manish
Res. Counsel
Gaurav Garg Dhuriwala
Sourabh Goel

Petitioner / Applicant

RAKESH ARORA
Respondent STATE OF PUNJAB
Court Punjab and Haryana High Court
State

Punjab

Date Jan 28, 2021
Order No.

CRM-M-1511-2021

Citation

2021(1) TAXREPLY 3809
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

[1] The matter is taken up for hearing through video conference due to COVID-19 situation. [2] The petitioner is before this Court under Section 439 of Cr.P.C. for grant of bail, having been arrested under Section 132 of the Central Goods and Services Tax Act, 2017 [for brevity ‘the Act’]. [3] In the petition, only State of Punjab was arrayed as the respondent, however on 18th January, 2021, Mr. Sourabh Goel, Advocate appeared and submitted that Union of India is a necessary party. He sought time to file a reply, same was filed and taken on record on 22nd January, 2021. [4] The facts emanating are that Business Intelligence and Fraud Analytics [‘BIFA’] was used for taking data from GSTIN. The Goods and Services Tax Department had information that three firms by the name of M/s La Mode Fashions, M/s Decent Fashions and M/s Murari Enterprises [hereinafter referred to as ‘firms’] were engaged in availing and passing bogus Input Tax Credit....

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 :
16
May
S
M
T
W
T
F
S
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)).