https://www.taxtmi.com/caselaws?id=793197 A taxpayer already registered in one State cannot evade GST compliance defaults there by seeking registration in another State. The Rajasthan HC noted that the GST framework under the CGST Act, 2017 operates in parallel with State GST law and has both Central and State-specific features. Where the existing State registration is cancelled, kept in abeyance, or otherwise affected by non-compliance with statutory return-filing obligations, the taxpayer must first regularise that default under the Act. A fresh registration request in another State on the same footing was therefore not entertainable, and the writ challenge failed. en-us Thu, 05 Mar 2026 00:00:00 +0530 Wed, 10 Jun 2026 17:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793197 A taxpayer already registered in one State cannot evade GST compliance defaults there by seeking registration in another State. The Rajasthan HC noted that the GST framework under the CGST Act, 2017 operates in parallel with State GST law and has both Central and State-specific features. Where the existing State registration is cancelled, kept in abeyance, or otherwise affected by non-compliance with statutory return-filing obligations, the taxpayer must first regularise that default under the Act. A fresh registration request in another State on the same footing was therefore not entertainable, and the writ challenge failed. Case-Laws GST Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793197