Income Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High Court

The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay in filing the Form 10-B Audit Report when such delay was caused by the COVID-19 Pandemic. Justices Battu Devanand and A. Hari Haranadha Sarma observed that the assessee is a religious and charitable society and has to comply with the instructions...

Notification Defining Jurisdiction Does Not Automatically Empower All Officers To Invoke S. 122 CGST Act: AP High Court

The Andhra Pradesh High Court held that a notification merely defining or fixing the territorial jurisdiction of officers cannot be construed as conferring the power to initiate penalty proceedings under Section 122 of the CGST Act. Section 122 of the Central Goods and Services Tax (CGST) Act, 2017 is the primary provision defining various GST-related offences and the...

APVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High Court

The Andhra Pradesh High Court held that Value Added Tax (VAT) under the Andhra Pradesh Value Added Tax Act (AP VAT) cannot be levied on sales beyond 12 nautical miles, as such transactions fall outside the State's territorial jurisdiction. Justices R. Raghunandan Rao and T.C.D. Sekhar stated that neither the State Legislature nor the Central Legislature would have the power to...

Bar On Casual Elections Doesn't Apply To 'Indirect Election' Of Mayor Under Greater Hyderabad Municipal Corporation Act: AP High Court

The Andhra Pradesh High Court has observed that elections to the post of Mayor–including election to fill a casual vacancy is an 'indirect election', and the embargo under Greater Hyderabad Municipal Corporation Act would not apply to elections held at the end of term to fill this post. The State Election Commission (Respondent 2) had issued a notification on 04.12.2025 directing the...

'Devotees' Offerings Carry Religious Sentiments': AP High Court Suggests Reforms In Tirumala Hundi Process To Prevent Theft, Urges Use Of AI

The Andhra Pradesh High Court given a slew of suggestions to reform archaic methods and outdated procedures in the Hundi processing system at Tirumala Tirupati, through use of technology, digitisation and Artificial Intelligence (AI), with a view to prevent recurring instances of theft, pilferage and misappropriation of Hundies (offerings).While dealing with the issue of alleged theft in...

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...