JUDGMENT M.S.Ramachandra Rao, J. - The petitioner company is engaged in trading of consumer electronics and durables and is registered as a Dealer under the provisions of the Telangana VAT Act, 2005 and the CST Act, 1957. 2. According to the petitioner, it operates showrooms located in both the States of Telangana and Andhra Pradesh; in the regular course of business, it used to purchase consumer electronic goods from various manufacturers and sells them at various showrooms; and depending upon business exigencies, it used to transfer some goods to other showrooms in Telangana and Andhra Pradesh. It also claims to have sold some goods to traders in other States by way of inter-State sales. 3. According to the petitioner, it filed returns both under the Telangana VAT Act and CST Act disclosing the turnovers. 4. According to the petitioner, it had closed down all its stores in 2017 and leased out its registered office to a third party. 5. The petitioner contended that it was informed by its tenant that a letter was received on 08.06.2020 from the 1st respondent and when the petitioner collected the same through its representative, petitioner came to know that the 1st respondent passed the impugned Assessment Order No.37296 dt.27.03.2020 demanding tax of Rs.87,10,537.44 from the petitioner. 6. The petitioner contends that the impugned order does not show that any show-cause notice was served on the petitioner and even details of the show-cause notice like reference number or date of the showcause notice are not mentioned in the impugned order which only states that a show-cause notice was issued. The petitioner also contended that it was not aware of any intimation of personal hearing as its entire business was closed down and the premises was leased to a third party. 7. According to the petitioner, the impugned order is also erroneous since the 1st respondent had taxed inter-State sales and Branch Transfers as local sales contrary to the provisions of the CST Act; and the impugned order does not consider F-Forms and C-Forms which were generated on the online portal of the 3rd respondent. It is contended that the conclusion of the 1st respondent in the impugned order that Branch Transfers and inter-State sales are not supported by documentary evidence is erroneous since F-Forms and C-Forms are available in the portal of the 1st respondent. 8. It is contended that the conclusion of the 1st respondent in the impugned order that Branch Transfers and inter-State sales are not supported by documentary evidence is erroneous since F-Forms and C-Forms are available in the portal of the 1st respondent. 8. Sri J.Anil Kumar, Special Counsel for Commercial Taxes states, on instructions, that since the petitioner claims to have closed down its business in June, 2017, and since the impugned order does not make any reference to the date of service of the show-cause notice or intimation of personal hearing to the petitioner, the impugned order be set aside and the matter be remitted to the 1st respondent. 9. We are also of the opinion that without serving a show-cause notice on the petitioner, it was not open to the 1st respondent to pass the impugned order and the 1st respondent also could not have denied a personal hearing to the petitioner since the assessment in question relates to April, 2015 to March, 2016 and the impugned order was passed almost four (4) years after the expiry of the said period. 10. Accordingly, the Writ Petition is allowed; Assessment Order No.37296 dt.27.03.2020 passed by the 1st respondent is set aside; the 1st respondent is directed to serve a show-cause notice in person or by RPAD on the petitioner; the petitioner is granted four (4) weeks time from the date of receipt of the show-cause notice to file explanation thereto along with supporting material; personal hearing shall be afforded by the 1st respondent to the petitioner; and thereafter the 1st respondent shall pass a reasoned order in accordance with law and communicate it to the petitioner. 11. Pending miscellaneous petitions, if any, in this Writ Petition shall stand closed. No costs.