WP/1200/2025 of TIRUMALA BALAJI MARBLES AND GRANITES Vs THE ASSISTANT COMMISSIONER (ST)

1 RRR,J & HN,J W.P.No.1200/2025 APHC010022942025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 1200/2025 Between: Tirumala Balaji Marbles And Granites ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following 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 RRR,J & HN,J W.P.No.1200/2025 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 a