It is definitely not possible. Even though the VST protocol allows plugins to send events to the host, most (if not all?) hosts ignore tempo and song position changes sent to them from plugins.
Although it would be cool to have plugins controlling host tempo and position, like a beat-counting plugin, for instance, this opens the door to lots of potentially nasty side-effects, such as plugins hijacking the host tempo accidentally, or multiple plugins sending conflicting tempo/position changes to the host.
So for this reason, it's not a good idea, and that's why the VST framework doesn't really allow this.
As @obiwanjacobi suggests, the best way to control tempo of a host is via MIDI, which requires writing a virtual MIDI device. Unfortunately that will not let you control host transport, as there is no (non-sysex) MIDI protocol message for doing this.