GST registration cannot be denied for non-residence where no statutory ground exists and business rights remain protected.

Registration under the A.P. Goods and Services Tax Act cannot be refused merely because the applicant and authorised representative are not residents of Andhra Pradesh. A perceived risk of tax evasion is not a statutory ground for denial, and apprehension alone cannot defeat the legal right to seek registration for carrying on business in the State. The note also refers to the constitutional freedom to carry on trade and business anywhere in India. On this reasoning, the refusal of registration was without legal basis and registration was held to be due.

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Issues: Whether registration under the A.P. Goods and Services Tax Act could be refused on the ground that the applicant and its authorised representative were not residents of Andhra Pradesh.

Analysis: The reason given for rejection was not shown to be a statutory ground for denying registration. The order proceeded on an apprehension of possible tax evasion, but mere apprehension cannot override a legal entitlement to seek registration for carrying on business in the State. The decision also noted that a citizen has the constitutional freedom to carry on trade and business anywhere in the country.

Conclusion: The refusal of registration was held to be without legal basis, and the petitioner was entitled to registration under the APGST Act.

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