https://www.taxtmi.com/caselaws?id=765960 Registration under the APGST Act cannot be refused merely because an applicant and its authorised representative are not residents of Andhra Pradesh. Non-residence is not identified as a statutory ground for denial, and an apprehension of possible tax evasion cannot displace the legal entitlement to obtain registration for conducting business in the State. The constitutional freedom to carry on trade and business anywhere in India supports this position. Refusal on the stated ground lacked legal basis, requiring registration to be granted under the APGST Act. en-us Wed, 05 Feb 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765960 Registration under the APGST Act cannot be refused merely because an applicant and its authorised representative are not residents of Andhra Pradesh. Non-residence is not identified as a statutory ground for denial, and an apprehension of possible tax evasion cannot displace the legal entitlement to obtain registration for conducting business in the State. The constitutional freedom to carry on trade and business anywhere in India supports this position. Refusal on the stated ground lacked legal basis, requiring registration to be granted under the APGST Act. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765960