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2025 (2) TMI 506

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..... resentative, put forward by the petitioner, does not belong to the State of Andhra Pradesh - HELD THAT:- Though the apprehension of the respondents may not be misplaced, it would not mean that registration can be refused on a ground, which is not available under the Statute or the Rules. There do not appear to be any restriction for persons outside the State to come into the State of Andhra Prades .....

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..... ER (HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) Heard Sri Anil Bezawada, learned counsel appearing for the petitioner, learned Government Pleader for Commercial Tax appearing for respondents 1 and 2 and learned Deputy Solicitor General appearing for respondent No.3. 2. The petitioner sought registration under A.P. Goods and Services Tax Act, 2005 (for short 'the Act') for its place of business si .....

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..... ean that registration can be refused on a ground, which is not available under the Statute or the Rules. There do not appear to be any restriction for persons outside the State to come into the State of Andhra Pradesh and seek registration under the APGST Act. 5. Mere apprehension, however well founded, cannot deprive the petitioner of his right to carry on trade and business in the State of Andh .....

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