GST Registration Cannot Be Denied Solely On Grounds That Assessee Is From Another State: Andhra Pradesh High Court
The Andhra Pradesh High Court recently ruled that a person's GST registration under the A.P. Goods and Services Tax Act (APGST Act) cannot be denied solely because the assessee does not belong to the state of Andhra Pradesh. The judgment underscores the rights of individuals to carry out trade anywhere in India under Article 19 of the Constitution. Case Background: The case, Tirumala Balaji Marbles And Granites v. The Assistant…
