THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No.23749 OF 2025 ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.Tejprakash Toshniwal, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondents. Perused the record.

2. The challenge in the present writ petition is to the order passed by the revisional authority on 20.03.2025 (Annexure P-6).

3. The learned counsel for the petitioner referring to the facts of the case submits that the original order of assessment was one which was passed on 22.03.2019 (Annexure P-1). In view of the provisions of Section 32(3) of the Telangana State Value Added Tax Act, 2005 (for short ‘the Act’), the period of limitation for the revisional authority to revise the order passed by the Assessing Officer is four years. Accordingly, the period of four years was coming to an end on 21.03.2023.

4. However, in the instant case, according to the petitioner, beyond the period of four years i.e., after 21.03.2023, the revisional authority issued a show cause notice seeking explanation as to why the assessment order dated 22.03.2019 be not rev