Case of Leighton India Contractors Pvt Ltd vs Union of India, HC Rajasthan Judgement Dated 5th March 2026. HC held that GST registration can be denied in one state if the company is in default of compliance (e.g., non-filing of returns) in another state. The provisions of the GST Act are both State-centric and Central-centric, and non-compliance makes a company a defaulter, denying it registration elsewhere.