- Andhra Pradesh High Court ruled that GST registration cannot be denied solely because the applicant is from another state.
- The court case involved a petitioner who applied for GST registration for a business in Andhra Pradesh but was rejected because the petitioner and authorized representative were not from Andhra Pradesh.
- The court held that there is no restriction for people outside the state to seek registration under the APGST Act.
- The court disagreed with the department’s argument that the refusal of registration was justified due to concerns about potential tax evasion.
- The court stated that Article 19 of the Constitution of India grants every citizen the right to set up and do business anywhere in the country.
- The court concluded that the rejection of the registration application lacked a valid legal basis and directed that the GST registration should be granted.
Source: verdictum.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
