*Issue:* *Whether GST registration can be denied solely on the ground that the applicant and its authorized representative do not belong to Andhra Pradesh, based on an apprehension of tax evasion.* *Held:* Mere apprehension of tax evasion is not a valid ground for rejecting GST registration. There is no statutory restriction preventing persons from outside Andhra Pradesh from obtaining GST registration under the APGST Act, 2017. Article 19 of the Constitution grants the right to conduct business anywhere in India. The rejection order is set aside, and the respondents are directed to register the petitioner. However, authorities may monitor the petitioner’s returns and business activities to prevent tax evasion. *Citation:* 2025-VIL-126-AP *Petitioner:* Tirumala Balaji Marbles and Granites