TMI Blog2019 (11) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 31-10-2019 - Hon. Shri Justice Rajeev Kumar Dubey, J. For the Applicant : Shri Manish Datt, learned Senior Advocate with Shri Siddharth Datt, Advocate For the Respondent/Commissioner : Shri Siddharth Seth, Sr. Standing Counsel with Shri Himanshu Shrivastava, Advocates 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sai Sun Outsourcing Services Private Limited have collected the Service tax and GST from their clients on gross value but did not pay/short paid the same to the government exchequer. Turn over of M/s Sai Sun (Prop.Shri Shailesh Rajpal, present applicant) July 2017 to March 2018, was ₹ 9,42,26,656/- on which GST liability was ₹ 1,69,60,798/- and the turnover of M/s Sai Sun during 2018-19 was ₹ 7,88,84,700/- on which GST liability was ₹ 1,41,99,246/-which was completely suppressed by the applicant and in this regard, he did not file any GST return. 3. Likewise, Turnover of M/s Sai Sun Outsourcing Services Private Limited from July 2017 to March 2018 was ₹ 174,26, 61,455/- (₹ 174.27 crores) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the trial will take time. On the aforesaid grounds, learned counsel prayed that the applicant be released on bail. 5. Learned counsels for the Commissioner Central Goods and Service Tax, Jabalpur opposed the prayer and submitted that though the last date to file annual return of GST for the year 2017-18 is 30/11/2019 and for the year 2018-19 is 31/12/19. However, a taxpayer has to declare their tax liability for a month in GST return GSTR-1 by 10th day of the subsequent month and has to pay liability so declared in return GSTR-3 B and the due date for payment of GST liability of a month is the 20th day of the subsequent month. The annual return is an opportunity extended by the government to rectify inadvertent mista ..... X X X X Extracts X X X X X X X X Extracts X X X X
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