WRIT PETITION Nos.4273 AND 4279 of 2025 COMMON ORDER (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri Shaik Jeelani Basha, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

2. Regard being had to the similitude of the questions involved, these matters were analogously heard.

3. During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that when the petitioner was put to pre-revision show cause notices, it filed reply and took a specific objection which reads thus:

“It is further humbly submitted that against the Audit Assessment proceedings dated 30.04.2019, for the tax period December 2014 to June 2017 under the TVAT Act, 2005 passed by the Assessing Authority was subject to Suo-Motu Revision by the then Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad vide proceedings dated 28.04.2023, on the same issue, we have filed T.A.No.31 of 2023 on the file of the Hon’ble VAT Appellate Tribunal and the same is pending adjudication. When the same issue pending adjudication before the Hon’ble Tribunal, there is a specific bar under Sub Section (5) of Sect