1. Leave granted.
2. Heard Mr. Sridhar Potaraju, learned counsel for the petitioner and Mr. Guntur Prabhakar, learned counsel for the respondent.
3. It is the accepted position at the Bar that the controversy is covered by the decision dated 23 February, 2015, rendered in Innovatives Systems v. State of A.P. Civil Appeal No. 2230 of 2015.
4. In view of the aforesaid concession given at the Bar, the appeal is allowed and the judgment and order WP No. 31862 of 2016 passed by the High Court is set aside. The appeal filed before the Appellate Deputy Commissioner (CT), Vijayawada, is restored to file and it is directed that the appellate authority shall decide the appeal on its own merits. Needless to say, all the contentions are kept open. There shall be no order as to costs.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No. 33299/2016
(Arising out of impugned final judgment and order dated 26/09/2016 in WP No. 31862/2016 passed by the High Court of Judicature at Hyderabad for The State of Telangana and The State of Andhra Pradesh)
M/s. IOT Infrastructure and Energy Services Ltd. Rep. by Its Dy. Manager, (Accounts).….Petitioner(s)
v.
State of Andhra Pradesh Rep. by its Prl. Secy. to Govt. Revenue (CT-II) Depatt and Ors.….Respondent(s)
(With appln.(s) for exemption from filing c/c of the impugned judgment and permission to file additional documents and interim relief and office report)
Date : 14/12/2016 This petition was called on for hearing today.
(Before Dipak Misra and A.M. Khanwilkar, JJ.)
For Petitioner(s) Mr. Sridhar Potaraju, AOR
Mr. Gaichangpou Gangmei, Adv.
Mr. Arjun Singh, Adv.
Ms. Sindoora VNL, Adv.
For Respondent(s) Mr. Guntur Prabhakar, AOR
Ms. Prerna Singh, Adv.
UPON hearing the counsel the Court made the following
5. Leave granted.
6. The appeal is allowed in terms of the signed order.