Kerala High Court
Ekk Infrastructure Limited vs Registering Authority on 11 April, 2024
Author: N.Nagaresh
Bench: N.Nagaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
WP(C) NO. 13557 OF 2024
PETITIONER:
EKK INFRASTRUCTURE LIMITED.
MMC 2-117 F, GOVERNMENT HOSPITAL ROAD,
MAHE, PONDICHERRY. REPRESENTED BY
ITS MANAGING DIRECTOR, PIN - 670311.
BY ADVS.
DEEPU THANKAN
UMMUL FIDA
LAKSHMI SREEDHAR
LEKSHMI P. NAIR
NAMITHA K.M.
VINEETHA BOSE
RESPONDENT:
REGISTERING AUTHORITY
2ND FLOOR, CIVIL STATION, KAKKANAD,
THRIKAKKARA PO, PIN - 682030.
BY ADV.SRI.SREEJITH V.S, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 11.04.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C)No.13557 of 2024
:2:
JUDGMENT
Dated this the 11th day of April, 2024 The petitioner is a Company registered under the Companies Act and having branch offices in different parts of India, including one at MMC 2-117 F, Government Hospital Road, Mahe. The petitioner is engaged in the business of construction of roads and bridges and is a registered contractor with NHAI, PWD Kerala, CPWD and PWD of various State Governments. The petitioner-Company recently completed the construction of Mahe-Thalassary sector of the National Highway Project in Kerala. For the construction of the works, the petitioner took GST registration in all the States.
2. After being allotted with a work by the NHAI at Mahe, the petitioner opened an office at Mahe and obtained a GST registration to operate at Mahe. The petitioner W.P.(C)No.13557 of 2024 :3: purchased TOYOTA HYCROSS from its official dealer, M/s.Toyota Nippon, Kalamassery and applied for temporary registration for enabling the petitioner to register the vehicle at Mahe.
3. Though the petitioner-Company is having a GST registration at Mahe and has produced all the documents required to be produced for obtaining a temporary registration, the respondent so far has not yet issued temporary registration to the petitioner, for the reason that the petitioner has not produced proof of residential address at Mahe, contends the Counsel for the petitioner.
4. The Government Pleader submitted that for issuance of a temporary registration for the purpose of transporting their vehicle to go out of the State, the petitioner has to produce evidence as to Certificate of Incorporation of the Company as contemplated under Rule 4 (12) of the Central Motor Vehicle Rules, 1989. If the petitioner provides W.P.(C)No.13557 of 2024 :4: necessary affidavit, the application for issuance of temporary registration can be considered.
Taking into consideration the afore facts and the legal requirement as mandated under the Central Motor Vehicles Rules, the writ petition is disposed of directing that if the petitioner submits Certificate of Incorporation and necessary affidavit in support of their application for temporary registration, the same shall be considered and orders shall be passed expeditiously, at any rate of within a period of two weeks.
Sd/-
N. NAGARESH JUDGE ams W.P.(C)No.13557 of 2024 :5: APPENDIX OF WP(C) 13557/2024 PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE CERTIFICATE OF INCORPORATION ISSUED BY ROC, CHENNAI DATED 12/01/2018 Exhibit P-2 TRUE COPY OF THE GST REGISTRATION ISSUED BY THE COMMERCIAL TAX OFFICER, MAHE DIVISION, PONDICHERRY DATED 24/09/2021 Exhibit P-3 TRUE COPY OF THE GST REGISTRATION ISSUED BY THE SUPERINTENDENT, GST, NUNGABAKKOM, CHENNAI DATED 11/08/2023 Exhibit P-4 TRUE COPY OF THE GST REGISTRATION ISSUED BY THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, PERUMBAVOOR, DATED 18/01/2022 Exhibit P-5 TRUE COPY OF THE PROPERTY TAX RECEIPT, OF THE PROPERTY WHERE THE PETITIONER COMPANY IS HAVING ITS OFFICE, ISSUED BY MAHE MUNICIPALITY DATED 27/02/2024 Exhibit P-6 TRUE COPY OF THE TAX INVOICE ISSUED BY THE NIPPON TOYOTA KALAMASSERY, IN THE NAME OF THE PETITIONER DATED 23/03/2024 I Exhibit P-7 TRUE COPY OF THE SALE CERTIFICATE IN FORM NO. 21 DATED 23/03/2023 Exhibit P-8 TRUE COPY OF THE SPECIMEN OF FORM 20 DATED NIL Exhibit P-9 TRUE COPY OF THE E-RECEIPT ISSUED BY THE RESPONDENT DATED 26/03/2024