JUDGMENT M.S. Ramachandra Rao, J. - The 1st petitioner is a Company registered under the Companies Act, 1956 and 2nd petitioner is its shareholder. 2. The 1st petitioner undertakes electrical and irrigation works and it has a valid Grade-A electrical license issued by the Government of Telangana. It was executing works relating to electrical transmission and distribution sector in various states. It is a registered VAT dealer under the Telangana VAT Act, 2005 and also under the Telangana Goods and Services Tax Act, 2017. 3. In this Writ Petition, the petitioners are assailing the assessment order A.O.No.49225 dt.30.03.2020 passed by the 1st respondent under the Telangana VAT Act, 2005. 4. According to the petitioners, the 1st respondent, who claimed to have been authorized by the Joint Commissioner, initiated audit and called upon the petitioners to submit records and furnish information for the years 2014-15 to 2017-18 (up to June, 2017). 5. Petitioners contend that through letters dt.30.09.2019, dt.31.10.2019 and dt.12.11.2019 they submitted Annual Financial Statements, sales and purchase details and copies of works contracts undertaken. 6. The 1st respondent issued show-cause notice dt.12.02.2020 proposing to levy aggregate tax of Rs.1,61,98,505/- for the said period granting only one week time to the 1st petitioner to file objections. 7. The 1st petitioner claimed that it had requested time for submitting objections since the petitioners have to cull-out six years information, and certain certificates 501As and 501Bs were not furnished by the Government Departments and other employers and main-contractors, for whom it had done the works. It contended that it prepared preliminary objections enclosing available details on 21.03.2020, but before it could be submitted to the 1st respondent, lockdown, on account of COVID-19 was declared by the Central Government as well as the State Government, because of which the 1st petitioner's Office remained closed and the objections could not be filed. 8. Petitioners received the impugned ex-parte order dt.30.03.2020 on 05.06.2020. 9. In the said order, there is a reference to an Endorsement dt.03.03.2020, which the petitioners claim was not served on them. 10. 8. Petitioners received the impugned ex-parte order dt.30.03.2020 on 05.06.2020. 9. In the said order, there is a reference to an Endorsement dt.03.03.2020, which the petitioners claim was not served on them. 10. Petitioners contend that though they submitted a letter on -06.06.2020 to the 1st respondent (which was received on 15.06.2020 by the 1st respondent), and requested the 1st respondent to pass revised orders, the 1st respondent served an endorsement on 20.06.2020 stating that petitioners' objections could not be considered at that stage since there was no provision to cancel the order already passed. 11. Petitioners therefore contend that the impugned assessment order has been passed in violation of principles of natural justice, that the petitioners did not have adequate opportunity to file the objections with supporting material because of the COVID-19 lockdown imposed by both the Central and State Governments from 20.03.2020, and therefore the impugned assessment order be set aside and the matter be remitted back to the 1st respondent for fresh consideration. Other contentions on merits have also been raised. 12. We are satisfied that the 1st petitioner was denied reasonable opportunity by the 1st respondent to file objections to the show cause notice dt.12.2.2020, and that there is no evidence of service of the endorsement dt.3.3.2020 on the 1st petitioner. 13. Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for the 1st respondent states on instructions that the petitioners did not have adequate opportunity, that the impugned assessment order be set aside and the matter be remitted back to the 1st respondent to pass a fresh order. 14. In view of the said submissions, the Writ Petition is allowed; the impugned assessment order A.O.No.49225 dt.30.03.2020 passed by the 1st respondent is set aside and the matter is remitted back to the 1st respondent for fresh consideration; 1st petitioner is granted four weeks, from the date of receipt of a copy of this order, to file objections along with supporting material to the show cause notice dt.12.02.2020 issued by the 1st respondent; the 1st respondent shall also provide a personal hearing to the 1st petitioner and then pass a reasoned order in accordance with law and communicate it to the 1st petitioner. No order as to costs. 15. Consequently, miscellaneous petitions, pending if any, shall stand closed.