BPJ Construction LLP Gets GST Registration Back As GSTAT Sets Aside Both Cancellation Orders

BPJ Construction LLP appealed an order concerning cancellation of its GST registration.

The Tribunal record identifies the original order as a registration order and states that the Order in Appeal and the Order in Original cancelling the registration were both set aside.

The appeal was heard on 3 November 2026.

The supplied text does not include the underlying reasons for cancellation or the parties’ detailed submissions.

The supplied order summary does not identify any statutory provisions, legal principles, or precedents relied upon by the Tribunal.

It records the operative result—that the appeal was allowed, the cancellation orders were set aside, and the registration was restored—but does not state a broader legal rule.

The Tribunal’s summary gives no reasoning explaining how the facts or applicable law supported its decision.

It records only that the cancellation orders were annulled and the registration restored; therefore, the basis for resolving the issues cannot be determined from the supplied text.

The order states that it is not a remand order.