2025 (2) TMI 506

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....pondent(S): GP FOR COMMERCIAL TAX. ORDER PER (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 s....

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....ondents 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 Pradesh and seek registration under the APGST Act. 5. Mere apprehension, however well founded, cannot deprive the petitioner of his right to carr....