GST Not Leviable On Interest/Penalty Charged By Chit Fund Companies For Delayed Payment Of Monthly Subscriptions: AP High Court

The Andhra Pradesh High Court held that interest and penalty collected by chit fund companies from defaulting subscribers for delayed payment of instalments are not taxable under GST. Justices R. Raghunandan Rao and T.C.D. Sekhar examined whether the interest/penalty collected for the delay in payment of the monthly subscription by the members forms a supply under GST. In the case...

Andhra Pradesh High Court Monthly Digest: November 2025

Citations: LiveLaw 2025 (AP) 167-179Nominal IndexChittiboyina Bharata Rao v. The Krishna District Cooperative Central Bank Ltd and Ors: LiveLaw 2025 (AP) 167Katru Rekha v. State of Andhra Pradesh: LiveLaw 2025 (AP) 168V. Maheswari and others v. S. Bhaskarachari: LiveLaw 2025 (AP) 169Raja Reddy and Others v. The State Of Andhra Pradesh and Others: LiveLaw 2025 (AP) 170YUVAJANA SHRAMIKA...

Right To Health Is Fundamental Right Even Post-Retirement: AP High Court Grants Medical Reimbursement To Ex-Revenue Officer

The Andhra Pradesh High Court, while reiterating that right to health is integral to the right to life under Article 21, has granted relief to a retired Revenue Officer whose proposal for reimbursement of medical expenses incurred towards the treatment of his deceased wife was returned by the Secretary to Government of Andhra Pradesh (Respondent 1).Respondent 1 had returned the proposal...

APVAT Act | Mere Passing Of Refund Order Within 90 Days Without Actual Disbursement Does Not Save State From Interest Liability: AP High Court

The Andhra Pradesh High Court has observed that mere passing of an order for refund within the statutory period of 90 days, without actual disbursement of the amount within the said period, does not suffice to avoid liability to pay interest as prescribed under the Andhra Pradesh Value Added Tax (APVAT) Act, 2005 and the A.P. VAT Rules, 2005, as the law mandates that refund must actually...

'Slept Over' Matter: AP High Court Dismisses Challenge To 1996 Land Resumption Order, Says Plea Filed With Unexplained 20-Yrs Delay

The Andhra Pradesh High Court has upheld an order of a single judge bench which had dismissed a 2016 writ petition challenging a 1996 cancellation of land assignment— noting that the challenge was made after an unexplained delay of 20 years.The appellant had purchased a parcel of land in 1990. However, in 1996, the Revenue Divisional Officer (Respondent 3) had cancelled the assignment,...

Andhra Pradesh High Court Refuses To Set Aside Piracy Conviction, Directs Cassette Shop Owner To Serve Sentence

The Andhra Pradesh High Court has refused to interfere with the conviction of a Proddatur shop owner for selling and possessing pirated audio cassettes, directing him to surrender before the trial court to undergo the remaining sentence. Justice Subhendu Samanta, in an order passed on December 3, 2025, upheld the findings of the trial court and the Sessions Court, which had found the man...

S.62 CGST Act | Filing Pending Returns Automatically Withdraws Best-Judgment Assessment: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that a best judgment assessment passed under Section 62 of the Central Goods and Services Tax Act, 2017 stands deemed withdrawn once the registered dealer files the pending returns along with payment of tax and applicable late fee, even if such returns are filed beyond the initially prescribed period. A Division Bench comprising...

Legislative Council Chairman Can't Delay Decision On MLC's Resignation Indefinitely: Andhra Pradesh High Court

In a significant ruling, the Andhra Pradesh High Court has clarified that the Chairman of the State Legislative Council is not insulated with any constitutional immunity nor vested with absolute discretion to indefinitely sit on a resignation submitted by a Member, and its role is limited to determining, within a “reasonable time”, whether such resignation was tendered voluntarily.The...

Raising Superannuation Age Is Policy Matter: AP High Court Rejects State Housing Corporation Employees' Plea Seeking Retirement At 62

The Andhra Pradesh High Court has dismissed a batch of petitions filed by employees of Andhra Pradesh State Housing Corporation (Respondent-Corporation) seeking enhancement of the age of superannuation from 60 to 62 years in terms of a Government Order of 2022.The 2022 GO had brought an amendment to the Andhra Pradesh Public Employment (Regulation of Age of Superannuation) Act, 1984 enhancing...

'Right Or Wrong, Court Order Must Be Obeyed': AP High Court Holds Transport Officials Guilty Of Contempt For Not Releasing Seized Vehicle

The Andhra Pradesh High Court has reiterated that rightness or wrongness of an order cannot be gone into in contempt proceedings. The court further held that if the impugned order is contrary to law, then the contemnor is at liberty to challenge the order by way of a review or appeal.“Rightness or wrongness of the order cannot be urged in contempt proceedings. Right or wrong the order has to...

Andhra Pradesh High Court Sets Annual Schedule For LLB Admissions To Curb Delays

The Andhra Pradesh High Court has directed the State authorities to streamline the admission for law courses from 2026, noting that delay in the process has an adverse effect on academic curriculum of candidates.A division bench comprising Chief Justice Dhiraj Singh Thakur and Justice Challa Gunaranjan passed the order in a PIL filed by Thandava Yogesh.It was the petitioner's case that there...

Contracting Second Marriage During Subsistence Of First Constitutes Grave Misconduct Justifying Compulsory Retirement: Andhra Pradesh High Court

A Division Bench of the Andhra Pradesh High Court comprising Justice Battu Devanand and Justice A. Hari Haranadha Sarma held that contracting a second marriage during the subsistence of the first marriage constitutes grave misconduct under Rule 21 of the CCS (Conduct) Rules and Rule 18(b) of the CISF Rules, justifying penalties such as compulsory retirement for members of...