Andhra Pradesh High Court Sets Aside Revenue Order Allowing Land Record Changes After 71 Years

The Andhra Pradesh High Court has ruled that land revenue records cannot be reopened on the basis of a claim raised after a delay of 71 years. The court set aside a 2017 order of the Joint Collector that directed changes to long-standing entries. A single-judge bench of Justice R Raghunandan Rao said revisional powers are not open-ended. Even where no limitation period is prescribed,...

Seniority Not Carried Forward For Police Constables Requesting Transfer To Native Districts: Andhra Pradesh High Court

The Andhra Pradesh High Court has clarified that an employee transferred on his own request from one unit of appointment to another is not entitled to carry forward his seniority from the previous unit, and his seniority must be fixed with reference to the date of his joining duty in the later unit in terms of Rule 35(b) of Andhra Pradesh State and Subordinate Service Rules, 1996.For...

Theft Worth Below ₹5,000 Is Non-Cognizable Offence Under BNS; Police Can't Register FIR Without Magistrate's Permission: AP High Court

The Andhra Pradesh High Court has emphasised that theft of property worth below ₹5,000 is a non-cognizable offence under the Bharatiya Nyaya Sanhita, and the police authorities cannot register an FIR with respect to the same without the Magistrate's prior permission.In this regard, Justice Venkata Jyothirmai Pratapa stated,“There is no doubt that the offence under Section 303(2) BNS is...

Andhra Pradesh High Court Annual Digest 2025 [Citations 1 - 184]

Citation: 2025 LiveLaw (AP) 1 – 2025 LiveLaw (AP) 184Person Officiated To Higher Post On Orders Is Entitled To Pay In That Cadre Even If Later Found To Be Ineligible: Andhra Pradesh High CourtCase Title: The Supdt. of Post Offices, Srikakulam Division and four others vs Sri K. Narayana MurthyCitation: 2025 LiveLaw (AP) 1The Andhra Pradesh High Court has held that an employee who was...

AP High Court Restores Arbitral Awards In Hindustan Shipyard Case; Says Arbitrators Can Modulate 'Exorbitant' Liquidated Damages

The High Court of Andhra Pradesh recently set aside a Trial Court's order that had earlier quashed thirteen arbitral awards against Hindustan Shipyard Limited (HSL) and its subcontractors. On 31st December 2025, the Division Bench comprising of Justices R. Raghunandan Rao and T.C.D. Sekhar, upholding the arbitral awards, stated that an arbitrator has the jurisdiction to modulate...

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...