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 operates parallel to the State GST Acts and functions through a structure that is both state-centric and central-centric. The Court noted that if a company registered in a particular state fails to comply with statutory requirements, including filing returns, and its registration is cancelled or kept in abeyance in that state, such non-compliance makes the company a defaulter under the law.
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 Nadu. He also submits that on the ground that return was not filed in Tamil Nadu, the GST registration in Rajasthan cannot be denied.
