https://www.taxtmi.com/caselaws?id=450898 GST registration could not be refused to a successful resolution applicant after acceptance of the resolution plan on admitted facts without reasoned consideration on merits. The court treated registration under the Uttar Pradesh GST Act as an enabling step for carrying on lawful business and found the rejection to lack effective legal justification. It also noted the relevance of the CBIC circular on registration of the corporate debtor through the IRP/RP regime. The rejection was held unsustainable, and the matter was directed to be reconsidered on merits for grant of registration. en-us Thu, 07 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450898 GST registration could not be refused to a successful resolution applicant after acceptance of the resolution plan on admitted facts without reasoned consideration on merits. The court treated registration under the Uttar Pradesh GST Act as an enabling step for carrying on lawful business and found the rejection to lack effective legal justification. It also noted the relevance of the CBIC circular on registration of the corporate debtor through the IRP/RP regime. The rejection was held unsustainable, and the matter was directed to be reconsidered on merits for grant of registration. Case-Laws GST Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450898