GST Default in One State Can Block GST Registration In All States in India

The Rajasthan High Court, Jaipur Bench, in Leighton India Contractors Private Limited Vs Union of India  D.B. Civil Writ Petition No. 4042/2026, upheld the denial of GST registration in Rajasthan to a company that had defaulted in filing GST returns in Tamil Nadu. The Court held that although GST operates through parallel CGST and SGST legislations, the framework is designed to ensure uniform compliance across India. A taxpayer who fails to discharge statutory obligations in one State cannot circumvent the law by seeking fresh registration in another State. The Bench emphasized that GST regis...