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of <h1>GST Registration Cannot Be Denied on Suspicion of Tax Evasion Not Listed in Statutory Grounds</h1> <h3>Tirumala Balaji Marbles And Granites Versus The Assistant Commissioner St and Others</h3> Tirumala Balaji Marbles And Granites Versus The Assistant Commissioner St and Others - TMI The petitioner sought registration under the A.P. Goods and Services Tax Act, 2005, which was rejected due to concerns of tax evasion. The court held that registration cannot be refused based on grounds not specified in the law. The rejection was deemed unlawful as it infringed on the petitioner's right to conduct business in Andhra Pradesh under Article 19 of the Indian Constitution. The court allowed the writ petition, setting aside the rejection and directing registration under the Act, with monitoring to prevent tax evasion. No costs were awarded, and pending applications were closed.
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