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TIRUMALA BALAJI MARBLES AND GRANITES vs. THE ASSISTANT COMMISSIONER ST AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Anil Kumar Bezawada
Res. Counsel
Gp For Commercial Tax.

Petitioner / Applicant

TIRUMALA BALAJI MARBLES AND GRANITES

Respondent THE ASSISTANT COMMISSIONER ST AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 5, 2025
Order No.

WRIT PETITION NO: 1200/2025

Citation

2025(2) TAXREPLY 12422
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ORDER

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 short ‘the Act’) for its place of business situated in Rajamahendravaram. This application, dated 19.10.2024, was rejected by the 1st respondent by an order dated 04.11.2024. The ground, given for such rejection, was that the applicant does not belong to Andhra Pradesh and the authorized representative, put forward by the petitioner, does not belong to the State of Andhra Pradesh. Aggrieved by the said order of rejection, the petitioner had approached this Court by way of the present writ petition. 3. The learned Government Pleader for Commercial Tax, on instructions, submits that the registration w....

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