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SHAILESH RAJPAL vs. COMMISSIONER
(Madhya Pradesh High Court)

Hon'ble Judges:

RAJEEV KUMAR DUBEY
Pet. Counsel
Manish Datt
Siddharth Datt
Res. Counsel
Siddharth Seth
Himanshu Shrivastava

Petitioner / Applicant

SHAILESH RAJPAL
Respondent COMMISSIONER
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Oct 31, 2019
Order No.

M.CR.C. No.40653/2019

Citation

2019(10) TAXREPLY 1769
Original Order
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ORDER

ORDER This is first application filed under Section 439 of the Cr.P.C. Applicant Shailesh Rajpal was arrested on 17/9/2019 in connection with Crime No.01/2019 registered at Commissioner, Central Goods and Service Tax, G.S.T. Bhawan, Jabalpur (M.P.) for the offences punishable under Sections 132(1)(d) of Central Goods and Service Tax Act, 2017 and Sections 471 and 120-B of the IPC. 2. As per the prosecution case, an intelligence was developed by the officers of Prevention Branch, Central GST and Central Excise Commissionerate, Jabalpur which reveals that M/s Sai Sun, a Proprietorship Firm engaged in supply of services of recruitment and supply of Manpower services, cleaning services, housekeeping services etc. to its various clients (many Private Limited companies, Banks, Ordnance Factory, municipal corporation, Tata Consultancy, Express Private Limited, E-Com Express, Instakarts Services Private Limited etc.) has not paid GST since 1st July 2017 against the payments received....

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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).