Leighton India Contractors Private Limited Vs Union of India
Date: March 4, 2026
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): SANJEEV PRAKASH SHARMA, SHUBHA MEHTA
Subject Matter
GST Registration Denied in One State Due to Non-Compliance in Another
Summary
The High Court dismissed the petition seeking GST registration in Rajasthan. The denial of registration was upheld on the ground that the petitioner had failed to file returns in Tamil Nadu, establishing a principle that non-compliance in one State r…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Heard. 2. This petition has been preferred by the petitioner praying for GST registration in Rajasthan under the Central Goods & Services Tax Act, 2017 (for short ‘the Act of 2017’). 3. Learned counsel for the petitioner submits that registration is not being granted on the ground that the return was not filed by the Company at Tamil N…