JUDGMENT M.S.Ramachandra Rao, J. - In this Writ Petition, the petitioner has challenged the Assessment Order No.56555 dt.23-06-2020 passed by the 1st respondent under the Telangana VAT Act, 2005 (for short 'the Act') for the assessment year 2014-15. 2. The petitioner is a registered dealer on the rolls of the 1st respondent and was engaged in the business as authorized dealer for sales and service of Tata cars and accessories. It wound up its business w.e.f. 01-03-2020 and shifted its books of accounts to its Head Office in Mumbai and all its old staff were also replaced. According to petitioner, its accounts were audited upto 2013-14 by the Assistant Commissioner (CT), LTU, Punjagutta Division. 3. For the period 01-04-2014 to 30-06-2017, authorization was given to the 1st respondent by Deputy Commissioner (CT), Punjagutta Division and then the 1st respondent issued notices dt.20-11-2019, 10-12-2019 and 15-05-2020 asking the petitioner to produce relevant records, books of accounts etc. for the said period. 4. Petitioner sent e.mail dt.19-05-2020 to the 1st respondent expressing its difficulty in compiling the data relating to the said audit period in view of replacement of old administrative and accounting staff, and also the fact that many of its staff had gone to their home town during lockdown, and requested 20 days time to compile and submit it. 5. Without adverting to this request of the petitioner, the 1st respondent issued show cause notice dt.21-05-2020, 27-05-2020, 30-05-2020, 04-06-2020 and 10-06-2020 repeatedly asking the petitioner to file objections and produce records and books of accounts. 6. According to the petitioner, it was also unable to log in to the VAT portal in order to retrieve the information uploaded by it on account of COVID-19 pandemic and lockdown and lack of old staff and it was sending e.mails from 01-06-2020 onwards to the concerned officers to provide new login credentials. Petitioner contends that there was no response to the e.mails of the petitioner. 7. Petitioner further states that on 10-06-2020, on receiving final notice dt.10-06-2020, a representative of the petitioner went to the office of the 1st respondent to explain all the above problems faced by the petitioner in compiling the required data and made a request for grant of further time to file objections along with records and books of accounts. 8. 7. Petitioner further states that on 10-06-2020, on receiving final notice dt.10-06-2020, a representative of the petitioner went to the office of the 1st respondent to explain all the above problems faced by the petitioner in compiling the required data and made a request for grant of further time to file objections along with records and books of accounts. 8. Petitioner contends that the staff of the office of the 1st respondent informed that some person in the neighbouring office had tested positive with COVID-19, and the entire premises was being sanitized and asked the representative of the petitioner to leave. 9. According to petitioner, it was waiting for response from the office of the 1st respondent and also an opportunity for personal hearing, but impugned assessment order was passed on 23-06-2020 by the 1st respondent on the ground that petitioner did not file objections and produce records and books of accounts in reply to the show cause notice. 10. Petitioner contends that due to the reasons beyond its control and in particular COVID-19 pandemic, the change of administrative and accounting staff, its inability to log in to its VAT portal and non-rectification of the same by the officials of the 1st respondent, the petitioner could not file objections and also produce records and books of accounts before the 1st respondent; that 1st respondent ought to have granted more time to petitioner for the said purposes, and therefore the impugned order has to be set aside since there was violation of principles of natural justice. 11. It is also contended that the period of limitation for making assessment for the assessment year 2014-15 had expired by 31-03-2019 since it is beyond the period of 4 years prescribed by Section 21(3) and (4) of the Act and to that extent, the impugned order is also erroneous. Other contentions on merits are also raised. 12. Sri J.Anil Kumar, learned Special Counsel for Commercial Taxes appearing for respondents contends that petitioner ought to have availed the opportunities given by 1st respondent and since it did not do so, the impugned order does not warrant any interference by this Court. 13. It is not disputed by respondents that petitioner had wound up its business from 01-03-2020 and it has shifted its books of accounts to Head Office at Mumbai. 13. It is not disputed by respondents that petitioner had wound up its business from 01-03-2020 and it has shifted its books of accounts to Head Office at Mumbai. As a consequence of the said winding up of the business, obviously old staff of the petitioner at Hyderabad would have been replaced. 14. Lockdown on account of COVID-19 pandemic commenced in Hyderabad from 21-03-2020 and continued upto first week of July, 2020. These factors undoubtedly disabled the petitioner from filing objections to the show cause notice issued by 1st respondent for production of records and books of accounts. 15. Therefore when the representative of the petitioner met the officials of the 1st respondent on 10-06-2020 requesting further time, the same ought to have been taken into account by 1st respondent and adequate time should have granted to the petitioner to file objections and produce records and books of account. 16. It is unfortunate that even the request of the petitioner through e.mail dt.01-06-2020 to the Office of the Commercial Tax Department requesting them to provide new login credentials in the VAT portal to retrieve the information uploaded by the petitioner such as monthly returns and supporting documents, was not acted upon by the respondents. 17. In these circumstances, we hold that there has been a gross violation of principles of natural justice, which has caused serious prejudice to the petitioner. 18. Accordingly, the Writ Petition is allowed; the impugned Assessment Order No.56555 dt.23-06-2020 passed by 1st respondent is set aside; the matter is remitted back to the 1st respondent for fresh consideration; petitioner is granted six (06) weeks time from the date of receipt of copy of this order to file objections, and produce records and books of accounts before the 1st respondent; the respondents shall also provide the petitioner new login credentials so that the petitioner can access its login in the VAT portal and retrieve the information already uploaded by it such as monthly returns, within two (02) weeks from date of receipt of copy of this order; the petitioner shall be afforded personal hearing by 1st respondent; and then he shall pass a reasoned order in accordance with law and communicate it to the petitioner. No costs. 19. Consequently, miscellaneous petitions, pending if any, shall stand closed.