COURT $NO.8$

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Civil Appeal No(s). 1628/2023

THE STATE OF TELANGANA & ORS.

Appellant(s) $A$

VERSUS

M/S TIRUMALA CONSTRUCTIONS

Respondent(s)

([HEARD BY : HON'BLE S. RAVINDRA BHAT AND HON'BLE ARAVIND KUMAR, JJ. ].................................. ${\tt FILING}$ No.195953/2022-CONDONATION OF DELAY IN $\quad\text{and}\quad$ $TA$ No.195954/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.195955/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/ FACTS/ANNEXURES)

WITH

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Signature Not Verified

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Date : 20-10-2023 These matters were called on for pronouncement of Judgment today.

• For Appellant(s) Mr. Vikram Nankani, Sr. Adv. Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Mr. Arnab Roy, Adv. Mr. Aditeya Bali, Adv.
• Mr. Prithwiraj Choudhury, Adv.
• Ms. Prachi Jain, Adv.

Mr. Prithwiraj Choudhuri, Adv. Ms. Archana Pathak Dave, Adv. Ms. Deepanwita Priyanka, AOR Mr. Varun Mishra, Adv. Mr. Ankur Jain, Adv. Mr. Prablin Singh Abrol, Adv. Mr. Aniruddha Singh Rajavat, Adv. Mr. Sanchit Jain, Adv. Mr. Anshul Agarwal, Adv. Mr. Ajay Sharma, Adv. Ms. Manju Jetley, AOR Mr. Arvind P.datar, Sr. Adv. Mr. B.S. Prasad A.G.for Telangana State,Sr. Adv. Mr. Somanadri Goud Katam, AOR Mr. Rahul Unnikrishnan, Adv. Mr. Sirajuddin, Adv. For Respondent(s) Mr. Soayib Qureshi, AOR Ms. T. Archana, Sr. Adv. Mr. S. Dwarakanath, Sr. Adv. Mr. K. K. Mani, AOR Mr. Rajeev Gupta, Adv. Mr. Raj Kumar Mahto, Adv. Mr. K. R. Sasiprabhu, AOR Mr. R Jawaharlal, Adv. Mr. Siddharth Bawa, Adv. Mr. Anuj Garg, Adv. Mr. Mayank Kshirsagar, AOR Ms. Mary Mitzy, Adv. Mr. B Ravikiran Singh, Adv. Mr. Oleander D Singh, Adv. Mr. Anil Bhardwaj, Adv. Mr. Ashutosh Jha, AOR Ms. Charulata Chaudhary, AOR Mr. D. Srinivas, Adv. Mr. G.L. Nageswar Rao, Adv. Mr. K. Jyothi Prasad, Adv. Mr. S. Venkateswarlu, Adv. Mr. Avadesh Kumar Dubey, Adv. Mr. Somanatha Padhan, AOR

Mr. A.S.S. Raju, Adv. Mr. Uchit Sheth, Adv. Mr. Santosh Krishnan, AOR Ms. Deepshikha Sansanwal, Adv. Mr. Balbir Singh, A.S.G. Mr. Aniruddha Joshi, Adv. Mr. Shrirang B. Varma, Adv. Mr. Siddharth Dharmadhikari, Adv. Mr. Aaditya Aniruddha Pande, AOR Mr. Naman Tandon, Adv. Mr. Samarvir Singh, Adv. Mr. Prasanjeet Mohpatra, Adv. Mr. Aditya Rathore, Adv. Mr. Sourav Singh, Adv. Mr. Aditya Krishna, Adv. Ms. Mannat Waraich , AOR Mr. Sridhar Potaraju, Adv. Mr. Aayush, Adv. Mr. Rajat Srivastava, Adv. Mr. Ranjeet Singh, AOR Ms. Zeba Zoariah, Adv. Mr. V. Seshagiri, Adv. Mr. Bikram Bhattacharya, Adv. Mrs. Bela Maheshwari, AOR Mr. Rupesh Kumar, AOR Mr. R. Krishnan, Adv. Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Rajeev Sharma, Adv. Mr. Aryaman Sharma, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Arihant Tater, Adv. Mr. Ajitesh Dayal Singh, Adv. Mr. Abhishek Vikas, AOR Ms. Tatini Basu, AOR

Mr. V Murali Manohar, Adv. Ms. Nitipriya Kar, Adv. Mr. Kumar Shashank, Adv. Mr. Byrapaneni Suyodhan, Adv. Mr. Krishan Kumar, AOR Ms. Neetu Sharma, Adv. Mr. Nitin Pal, Adv. Mr. Shivam Pandey, Adv. Ms. Muskan Jain, Adv. Dr. M.V.K. Moorthy, Adv. Mr. M.V.J.K. Kumar, Adv. Mr. Hitendra Nath Rath, AOR Mr. M. Kumar, Adv. Mr. Abhishek Pati, Adv. Mr. R. Sreeramulu, Adv. Mr. Yelamanchili Shiva Santosh Kumar, Adv. Mr. Tarun Gupta, AOR Mr. Sridhar Potaraju, Adv. Ms. Aditi Anil Dani, AOR Mr. Rajat Srivastava, Adv. Mr. Aayush, Adv. Ms. Shiwani Tushir, Adv. Ms. Zeba Zoariah, Adv. M/S. Shree Chakra Chambers, AOR Mr. G.N. Reddy, Adv. Mr. Uchit Sheth, Adv. Mr. Uchit N. Sheth, Adv. Mr. Malak Manish Bhatt, AOR Mr. Ishaan George, AOR Mr. Jay Savla, Sr. Adv. Mr. Jasdeep Singh Dhillon, Adv. Ms. Pinky Behera, AOR Mr. Prabhat Kumar Chaurasia, Adv. Mr. Dama Sheshadari Naidu, Sr. Adv. Mr. Rizwan Ahmad, AOR Mr. Shakeel Ahmed, Adv. Mr. Amir Kaleem, Adv. Mr. Jatin Anand Diwedi, Adv. Mr. Raghvendra Pratap Singh, Adv. Mr. Mohd Wasiq Khan, Adv. Mr. Ahmed Pervez, Adv. Mr. Ravinder Kumar Yadav, AOR Mr. Vinay Mohan Sharma, Adv. Mrs. Arti Anupriya, Adv. Ms. Arti Anupriya, Adv. Mr. Vineet Yadav, Adv.

Mr. Kartikey, Adv. Mr. Vineet Kumar Yadav, Adv. Mr. Amir Yadav, Adv. Mr. Raghav Anthwal, Adv. Mr. Paras Juneja, Adv. Mr. Baljeet Singh, Adv. Mr. Vinayak Sharma, Adv. Mrs. Akshi Kaushal, Adv. Mr. Jai Subhash Thakur, Adv. Mr. Soumik Ghosal, AOR Mr. Ramesh Allanki, Adv. Ms. Aruna Gupta, AOR Mr. Syed Ahmad Naqvi, Adv. Mr. B Krishna Reddy, Adv. Mr. K. Aroah, Adv. Mr. Sarvam Ritam Khare, AOR Mr. K.K.tyagi, Adv. Ms. Garima Tyagi, Adv. Mr. Vikash Chandra Shukla, AOR Mr. V. C. Shukla, Adv. Mr. Naga Deepak, Adv. Mr. Aishvary Vikram, Adv. Mr. Ajay Awasthi, Adv. Mr. Anantha Narayana M.g., Adv. Mr. Siddhartha Relan, Adv. Mr. Prakash Gautam, Adv. Mr. Puspraj Singh Parihar, Adv. Mr. Pushpraj Singh Parihar, Adv. Mr. Akshya Kumar Panda, Adv. Mr. Prabhsimar Singh, Adv. Mr. Amritesh Raj, Adv. Mr. Nitesh Ranjan, Adv. Mr. Tarun Gulia, Adv. Mr. Manish Dutt Sharma, Adv. Mr. Piyush Singh, Adv. Mr. Ajay Vikram Singh, AOR Mr. Karan Talwar, Adv. Mr. Siddhant Buxy, AOR Mr. Krishna Sumanth, Adv. Mr. Sumanth Nookala, AOR Dr. Anindita Pujari, AOR Mr. Shaileshwar Yadav, Adv. Ms. Radhika Mohapatra, Adv.

Hon'ble Mr. Justice S. Ravindra Bhat pronounced the reportable judgment of the Bench comprising His Lordship and Hon'ble Mr. Justice Aravind Kumar.

The operative portion of the reportable judgment reads as follows:

"The appeals (and any other special leave petitions) filed by the States of Telangana and Gujarat are hereby dismissed in the above terms; the appeals of the assessees against the judgment of the Bombay High Court (i.e., Civil Appeal No. 2730- 2733/2023 & SLP(C) No. 7776/2023), succeed and are allowed."

All pending applications are disposed of.

(NEETA SAPRA) (BEENA JOLLY) COURT MASTER (SH) COURT MASTER (NSH) (Signed reportable judgment is placed on the file)