The Hon’ble Rajasthan High Court in the case of Leighton India Contractors Private Limited vs Union of India & Ors [Civil Writ Petition No. 4042/2026, order dated March 05, 2026] held that a company registered in one State which fails to comply with GST provisions, including filing of returns, would be treated as a defaulter and can be denied registration in another State, as the GST framework is both State-centric and Central-centric.
