Kerala High Court
Abdul Rahim Tharayil vs The Superintendent on 28 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.17435/2024 1/3 Order Date : 28-03-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Friday, the 28th day of March 2025 / 7th Chaithra, 1947
WP(C) NO. 17435 OF 2024
PETITIONER(S):
ABDUL RAHIM THARAYIL, AGED 37 YEARS, PROPRIETOR, M/S. THARAYIL
CEMENT AGENCIES, MP-XI/457-B, GROUND FLOOR, MAIN ROAD, KOOTILANGADI,
MALAPPURAM, PIN-679324
RESPONDENT(S):
THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, PERINTHALMANNA
RANGE, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN-676505
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay all recovery steps pursuant to Ext. P11 order issued by
the respondent till the final disposal of this writ petition (civil).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
03.03.2025, upon hearing the arguments of M/S. R.SREEJITH, K.KRISHNA,
ACHYUTH MENON & PADMANATHAN K.V., Advocates for the petitioner, SRI.
THOMAS MATHEW NELLIMOOTTIL & SRI.SUVIN R.MENON, CGC, for the respondent,
the court passed the following:
WP(C) No.17435/2024 2/3 Order Date : 28-03-2025
BECHU KURIAN THOMAS, J.
......................................................
W.P.(C) No.17435 of 2024
...................................................
Dated this the 28th day of March, 2025
ORDER
Interim order shall stand extended by four months.
2. Post on 13.06.2025.
sd/-
BECHU KURIAN THOMAS JUDGE AMV/28/03/2025 WP(C) No.17435/2024 3/3 Order Date : 28-03-2025 APPENDIX OF WP(C) 17435/2024 Exhibit P1 COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-1 FOR THE MONTH OF SEPTEMBER 2018 DTD. 28-11-2018 Exhibit P1 (a) COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-3B FOR THE MONTH OF SEPTEMBER 2018 DTD. 24-11-2018 Exhibit P2 COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-1 FOR THE MONTH OF OCTOBER 2018 DTD. 17-12-2018 Exhibit P2 (a) COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-3B FOR THE MONTH OF OCTOBER 2018 DTD. 10-12-2018 Exhibit P3 COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-1 FOR THE MONTH OF DECEMBER 2018 DTD. 30-01-2019 Exhibit P3(a) COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-3B FOR THE MONTH OF DECEMBER 2018 DTD. 29-01-2019 Exhibit P4 COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER DTD. 20-04-2023 Exhibit P5 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. NIL Exhibit P6 COPY OF INTIMATION ISSUED BY THE RESPONDENT TO THE PETITIONER 14-07-2023 Exhibit P7 COPY OF REPLY FILED BY THE PETITIONER BERFORE THE RESPONDENT DTD. 24-07-2023 Exhibit P8 COPY OF SHOW CAUSE NOTICE AND FORM GST DRC - 01 ISSUED BY THE RESPODENT DTD. 08-08-2023 Exhibit P9 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT DTD. 07-09-2023 Exhibit P10 COPY OF ADDITIONAL REPLY FILED BY THE PETITIONER DTD.
NIL Exhibit P11 COPY OF ORDER ISSUED BY THE RESPONDENT DTD. 22-03-2024 Exhibit P12 COPY OF CIRCULAR NO. 26/26/2017-GST ISSUED BY GOVERNMENT OF INDIA,MINISTRY OF FINANCE. NEW DELHI DTD. 29-12-2017