IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WP No.23289 of 2021 Date:24.02.2026 Between:

M/s.Plan-A Designtec Solutions Pvt.Ltd., Hyderabad.

… Petitioner And The Joint Commissioner of State Tax, Hyderabad and others.

…Respondents ORDER: (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.Shaik Jeelani Basha, learned counsel appearing for the petitioner and Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents and perused the record.

2. The instant is the writ petition which has been filed assailing the order dated 16.01.2021 passed by the revisional authority. The revisional order dated 22.11.2016 was passed under Section 32 of the Telangana Value Added Tax Act, 2005 (for short “the Act”). The impugned order has been challenged primarily on two grounds. Firstly, on the ground that the revisional authority at the first instance has been given authorization to the concerned authority for an auditing report could not have subsequently initiated proceedings calling for the revising of the original order passed by the Commercial Tax Officer (C.T