GST Registration Refused in Rajasthan as Company Failed to File Returns in Tamil Nadu

Leighton India Contractors Private Limited Vs Union of India (Rajasthan High Court) The Rajasthan High Court considered a petition seeking grant of GST registration in Rajasthan under the Central Goods and Services Tax Act, 2017. The petitioner contended that the registration was being denied because the company had not filed GST returns in Tamil Nadu and argued that non-filing of returns in another state should not be a ground to refuse registration in Rajasthan. The Court examined the submissions and the scheme of the Central Goods and Services Tax Act, 2017. It observed that the Act operate...