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GST

HC overturned rejection of sales tax registration application,...

Registration Under GST Cannot Be Denied Based On Applicant's Non-Residency Status, Constitutional Right To Trade Must Be Protected

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GSTFebruary 13, 2025Case LawsHC

HC overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court emphasized fundamental rights under Art. 19 guaranteeing citizens' freedom to conduct business anywhere in India. Despite authorities' concerns, rejection based on applicant's out-of-state status lacks statutory basis. The court directed immediate registration, affirming that geographical restrictions absent in legislation cannot impede constitutional right to trade. Order dated 04.11.2024 vacated with instructions to process registration under APGST Act.

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