COURT NO.14

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Civil Appeal No. 1628/2023

THE STATE OF TELANGANA & ORS.

Appellant(s) $A$

VERSUS

M/S TIRUMALA CONSTRUCTIONS

$Respondent(s)$

([TO BE TAKEN UP ON TOP OF THE BOARD.]...FOR ADMISSION and I.R. and IA No.195953/2022-CONDONATION OF DELAY $\tt IN$ FILING $\quad\text{and}\quad$ $TA$ No.195954/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.195955/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/ FACTS/ANNEXURES )

WTTH

C.A. No. 11801-11802/2016 (III)

SLP(C) No. $714/2017$ (III)

C.A. No. $11095-11102/2017$ (III)

C.A. No. $17429/2017$ (III) (IA No. 100279/2017 - EXEMPTION FROM FILING O.T.)

C.A. No. 17430/2017 (III)

SLP(C) No. 26523/2018 (III)

$SLP(C)$ No. 26832/2018 (III)

SLP(C) No. $28414-28425/2018$ (III)

SLP(C) No. $11967-11973/2022$ (III) (FOR ADMISSION and I.R.)

SLP(C) No. $13791-13793/2021$ (III) (FOR ADMISSION and I.R. and IA No.112048/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. $15346-15388/2022$ (XII-A) (IA No. 127745/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Signature Not Verified $\left[\begin{array}{c}\n\text{total}\n\ \n\text{total}\n\ \n\text{total}\n\end{array}\right]$ $\begin{bmatrix} 2.51.45 \ 3.200 \end{bmatrix}$

$SLP(C)$ No. 15830/2022 (IX)

SLP(C) No. 18603/2022 (IX)

(IA No. 157843/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 20997/2022 (IX) (IA No. 176817/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

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C.A. No. 1649/2023 (XII-A) ( IA No.199145/2022-CONDONATION OF DELAY IN FILING and IA No.199147/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.199148/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1683/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.203999/2022-CONDONATION OF DELAY IN FILING and IA No.204000/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.204002/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1643/2023 (XII-A) (IA No.190951/2022-CONDONATION OF DELAY IN FILING and IA No.190952/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.190955/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1636/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.192599/2022-CONDONATION OF DELAY IN FILING and IA No.192600/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.192603/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1662/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.202443/2022-CONDONATION OF DELAY IN FILING and IA No.202444/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.202455/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1652/2023 (XII-A) ( IA No.192623/2022-CONDONATION OF DELAY IN FILING and IA

C.A. No. 1628/2023 & Ors. 2 of 12

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C.A. No. 1663/2023 (XII-A)

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C.A. No. 1629/2023 (XII-A)

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C.A. No. 1679/2023 (XII-A)

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C.A. No. 1658/2023 (XII-A)

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C.A. No. 1637/2023 (XII-A)

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C.A. No. 1632/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.193118/2022-CONDONATION OF DELAY IN FILING and IA No.193120/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.193121/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1651/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.203029/2022-CONDONATION OF DELAY IN FILING and IA No.203032/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.203034/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1633/2023 (XII-A)

( IA No.198183/2022-CONDONATION OF DELAY IN FILING and IA No.198184/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.198185/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1648/2023 (XII-A)

( IA No.191318/2022-CONDONATION OF DELAY IN FILING and IA No.191319/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.191320/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1630/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.189938/2022-CONDONATION OF DELAY IN FILING and IA No.189939/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.189940/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1634/2023 (XII-A)

( IA No.202330/2022-CONDONATION OF DELAY IN FILING and IA No.202331/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.202332/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1647/2023 (XII-A) ( IA No.202583/2022-CONDONATION OF DELAY IN FILING and IA No.202584/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.202585/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1644/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.199598/2022-CONDONATION OF DELAY IN FILING and IA No.199599/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.199600/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1653/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.188642/2022-CONDONATION OF DELAY IN FILING and IA No.188644/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.188648/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1638/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.193683/2022-CONDONATION OF DELAY IN FILING and IA No.193684/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.193686/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1655/2023 (XII-A) ( IA No.202227/2022-CONDONATION OF DELAY IN FILING and IA No.202229/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.202231/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1657/2023 (XII-A) ( IA No.202218/2022-CONDONATION OF DELAY IN FILING and IA No.202221/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.202233/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1678/2023 (XII-A) ( IA No.198945/2022-CONDONATION OF DELAY IN FILING and IA No.198947/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.198951/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1631/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.195971/2022-CONDONATION OF DELAY IN FILING and IA No.195972/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.195973/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1681/2023 (XII-A) ( IA No.200347/2022-CONDONATION OF DELAY IN FILING and IA No.200348/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.200349/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1641/2023 (XII-A) ( IA No.189933/2022-CONDONATION OF DELAY IN FILING and IA No.189935/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.189936/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1672/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.204005/2022-CONDONATION OF DELAY IN FILING and IA No.204006/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.204007/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1640/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.195864/2022-CONDONATION OF DELAY IN FILING and IA No.195865/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.195867/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1680/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.202599/2022-CONDONATION OF DELAY IN FILING and IA No.202600/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.202601/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1639/2023 (XII-A) ( IA No.198783/2022-CONDONATION OF DELAY IN FILING and IA No.198784/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.198786/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1646/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.191141/2022-CONDONATION OF DELAY IN FILING and IA No.191142/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.191143/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1676/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.198251/2022-CONDONATION OF DELAY IN FILING and IA No.198252/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.198254/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1656/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.190990/2022-CONDONATION OF DELAY IN FILING and IA No.190991/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.190993/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1635/2023 (XII-A) ( IA No.192651/2022-CONDONATION OF DELAY IN FILING and IA No.192652/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.192653/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1642/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.194312/2022-CONDONATION OF DELAY IN FILING and IA No.194313/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.194314/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1650/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.190275/2022-CONDONATION OF DELAY IN FILING and IA No.190276/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.190278/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1661/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.196289/2022-CONDONATION OF DELAY IN FILING and IA No.196290/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.196291/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1664/2023 (XII-A)

( IA No.198466/2022-CONDONATION OF DELAY IN FILING and IA No.198470/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.198474/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1660/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.202422/2022-CONDONATION OF DELAY IN FILING and IA No.202423/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.202427/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1682/2023 (XII-A)

(FOR ADMISSION and I.R. and IA No.195868/2022-CONDONATION OF DELAY IN FILING and IA No.195869/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.195870/2022-PERMISSION TO FILE

ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1665/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.196226/2022-CONDONATION OF DELAY IN FILING and IA No.196229/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.196236/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1666/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.195790/2022-CONDONATION OF DELAY IN FILING and IA No.195791/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.195792/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1667/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.197829/2022-CONDONATION OF DELAY IN FILING and IA No.197830/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.197831/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1668/2023 (XII-A) ( IA No.197078/2022-CONDONATION OF DELAY IN FILING and IA No.197081/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.197082/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1669/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.195808/2022-CONDONATION OF DELAY IN FILING and IA No.195810/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.195814/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1659/2023 (XII-A) ( IA No.205230/2022-CONDONATION OF DELAY IN FILING and IA No.205232/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.205234/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 1962/2023 (XII-A) (IA No. 205061/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 205062/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1670/2023 (XII-A) ( IA No.201932/2022-CONDONATION OF DELAY IN FILING and IA No.201933/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.201934/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1673/2023 (XII-A) ( IA No.205187/2022-CONDONATION OF DELAY IN FILING and IA No.205188/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.205192/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1671/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.205289/2022-CONDONATION OF DELAY IN FILING and IA No.205290/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.205291/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

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C.A. No. 1675/2023 (XII-A) (FOR ADMISSION and I.R. and IA No.205352/2022-CONDONATION OF DELAY IN FILING and IA No.205353/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.205354/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

C.A. No. 1677/2023 (XII-A) (IA No.2532/2023-CONDONATION OF DELAY IN FILING and IA No.2533/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.2534/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 2010/2023 (XII-A) (IA No. 6254/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 6257/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 1910/2023 (XII-A) (IA No. 13464/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT, IA No. 13467/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 2011/2023 (XII-A) (IA No. 9182/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT, IA No. 9184/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/ FACTS/ ANNEXURES)

Date : 28-03-2023 These appeals/ petitions were called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE DIPANKAR DATTA

For Appellant(s) Ms. Deepanwita Priyanka, AOR

Mr. Arvind P. Datar, Sr. Adv.

Mr. Somanadri Goud Katam, AOR Mr. Sirajuddin, Adv. Ms. Hemantika Wahi, AOR Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Mr. Aditeya Bali, Adv. For Respondent(s) Mr. E. C. Agrawala, AOR Mr. R. Jawahar Lal, Adv. Mr. Siddharth Bawa, Adv. Mr. Anuj Garg, Adv. Mr. Mohit Sharma, Adv. Mr. Mayank Kshirsagar, AOR Mr. Sameer Jain, Adv. Ms. Anu Sura, Adv. Mr. Soayib Qureshi, AOR Mr. S. Dwarakanath, Sr. Adv. Mr. K. K. Mani, AOR Ms. T. Archana, Adv. Mr. Rajeev Gupta, Adv. Mr. Vinay Rajput, Adv. Mr. K. R. Sasiprabhu, AOR Mr. Vishnu Sharma, Adv. Mr. Vishnu Sharma As, Adv. Mr. Prakhar Agarwal, Adv. Mr. Shrirang B. Varma, Adv. Mr. Siddharth Dharmadhikari, Adv. Mr. Aaditya Aniruddha Pande, AOR Mr. Bharat Bagla, Adv. Mr. Sourav Singh, Adv. Mr. Sridhar Potaraju, Adv. Mr. Ranjeet Singh, AOR Ms. Ankita Sharma, Adv. Mr. Aayush, Adv. Mr. Rajat Srivastava, Adv. Mr. Rupesh Kumar, AOR Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Rajeev Sharma, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv.

Mr. Arihant Tater, Adv. Mr. Abhishek Vikas, AOR Ms. Tatini Basu, AOR Mr. Byrapaneni Suyodhan, Adv. Mr. Kumar Shashank, Adv. Mr. Krishan Kumar, AOR Ms. Neetu Sharma, Adv. Mr. Nitin Pal, Adv. Mr. Dheeraj Kumar, Adv. Mr. Yelamanchili Shiva Santosh Kumar, Adv. Ms. Garima Joshi, Adv. Mr. Tarun Gupta, AOR Mr. Sridhar Potaraju, Adv. Ms. Aditi Anil Dani, AOR Ms. Ankita Sharma, Adv. Mr. Aayush, Adv. Mr. Rajat Srivastava, Adv. Ms. Mary Mitzy, Adv. Mr. B. Ravikiran Singh, Adv. Mr. N. Kumaraswamy, Adv. Mr. Vishala Ande, Adv. Mr. D. B. Naidu, Adv. Mr. Ashutosh Jha, AOR Dr. M.v.k Moorthy, Adv. Mr. Hitendra Nath Rath, AOR Mr. A. Mohan Raj, Adv. Mr. Hariharan, Adv. Ms. Charulata Chaudhary, AOR Mr. Ravinder Kumar Yadav, AOR Mr. Vinay Mohan Sharma, Adv. Ms. Arti Anupriya, Adv. Mr. Vineet Yadav, Adv. Mr. Vinayak Sharma, Adv. Ms. Charu Sharma, Adv. Mr. Raghav Anthwal, Adv. Mr. Kartikey, Adv. Mr. Abhimanu Yadav, Adv. Mr. Amir Yadav, Adv. Mr. D. Srinivas, Adv. Mr. R. Ravi, Adv. Mr. B. Paramesh, adv. Mr. C. Lakshmanna, Adv. Mr. M. Venkateshulu, Adv.

Mr. Somanatha Padhan, AOR Ms. Neelam Singh, AOR Mr. Hardik Virendrakumar Vora, Adv. Mr. Sameer Singh, Adv. Mr. Ajay Nain, Adv. Mr. Anmol Harna, Adv. Mr. Karan Thakur, Adv. Mr. Vijay Kumar Singh, Adv. M/S. Cyril Amarchand Mangaldas Aor, AOR Mr. Sumit Attri, Adv. Ms. Ritu Anand Vishwakarma, Adv. Mr. Satatya Anand, Adv. Mr. Priyanshu Pandey, Adv. Mr. Santosh Krishnan, AOR Mr. Uchit Sheth, Adv. Mr. Ishaan George, AOR Mr. Uchit Sheth, Adv. Mr. Malak Manish Bhatt, AOR Mr. Rizwan Ahmad, AOR Mr. Shakeel Ahmed, Adv. Mr. Amir Kaleem, Adv. Mr. Jatin Anand Diwedi, Adv. Mr. Paras Nath Singh, Adv. Mr. Shaikh Saipan Dastgir, Adv. Mr. Jay Savla, Sr. Adv. Ms. Pinky Behera, AOR Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Ku. Chorasiya, Adv. Mr. Soumik Ghosal, AOR Mr. Ramesh Allanki, Adv. Ms. Aruna Gupta, AOR Mr. Syed Ahmed Naqvi, Adv. Mr. Harsh Anand, Adv. Mr. Sarvam Ritam Khare, AOR Mr. K.K. Tyagi, Adv. Ms. Garima Tyagi, Adv. Mr. Iftekhar Ahmad, Adv. Dr. Sarvam Ritam Khare, Adv. Mr. Vikash Chandra Shukla, AOR Mr. V. C. Shukla, Adv. Mr. Aishvary Vikram, Adv.

Mr. Tarun Gulia, Adv. Mr. Siddhartha Relan, Adv. Mr. Prabhsimar Singh, Adv. Mr. Anantha Narayana M.G., Adv. Mr. Prakash Gautam, Adv. Mr. Puspraj Singh Parihar, Adv. Mr. Nitesh Ranjan, Adv. Mr. Piyush Singh, Adv. Mr. Manish Dutt Sharma, Adv. Mr. Ajay Vikram Singh, AOR Mr. Anshuman Sinha, Adv. Mr. Vijay Kumar Panday, Adv. Ms. Pragya Sharma, Adv. Mr. Udyan Sinha, Adv. Mr. Vinay Prakash, Adv. Mr. Karan Talwar, Adv. Mr. Siddhant Buxy, AOR Mr. Krishna Sumanth, Adv. Mr. Sumanth Nookala, AOR UPON hearing the counsel the Court made the following

O R D E R

Leave granted.

Learned counsel Mr. Mannat Waraich appearing on behalf of the assessee-respondents and Mr. Somanadri Goud Katam appearing on behalf of the State of Telangana would co-ordinate with other counsel and prepare a common compilation for ease of reference during the hearing.

The compilation should consist of copies of the concerned enactments/ordinances, notifications and the relevant judgments and orders of the concerned High Courts. In addition, it is open to the parties to also circulate copies of the relevant judgments, in digital form. The common compilation and other documents shall be prepared and circulated well in advance to the Court.

The parties shall also file brief synopsis not exceeding ten pages each (separately for each of the States and the C.A. No. 1628/2023 & Ors. 12 of 12

assessee's of the concerned State).

List on 26.04.2023.

Office to prepare comprehensive office report in each of the matter before the next date of hearing.

(NEETA SAPRA) (MATHEW ABRAHAM) COURT MASTER (SH) COURT MASTER (NSH)