JUDGMENT M.S. Ramachandra Rao, J. - In this Writ Petition, petitioner has challenged Assessment Order in AAO.No.52200 dt.31.03.2020 passed by the 1st respondent for the period 2015-2016 under the provisions of the Central Sales Tax Act, 1956 (for short 'the Act') and a Notice dt.19.08.2020 issued by the 1st respondent proposing reassessment under the Act for the years 2015-16. 2. It is the contention of the petitioner that it is a registered Dealer under the Telangana VAT Act, 2005 on the rolls of the 1st respondent and is engaged in the business of manufacturing of poultry and cattle feed. 3. A show cause notice was issued to the petitioner by the 1st respondent proposing to tax turnover pertaining to inter-state transactions at higher rate of interest of 14.5% stating that these transactions were not supported by any documentary evidence/statutory forms. 4. Petitioner filed objections thereto on 23.09.2019 contending that the commodities dealt by it i.e., poultry and cattle feed, are an exempt commodity in terms of Section 7 of the Act read with Entry 3 of the Schedule-I of the Act and there is no requirement of submission of statutory forms for claiming exemption. 5. On 23.03.2020, the 1st respondent issued a notice to the petitioner asking the petitioner to come for personal hearing on 30.03.2020. 6. A reply dt.24.03.2020 was issued by the petitioner stating that it is not in a position to submit any information or avail the opportunity of personal hearing in view of COVID-19 pandemic situation and in view of lock down imposed by both the State of Telangana as well as the Union of India. 7. In spite of the said response of the petitioner, the impugned assessment order AAO.No.52200 dt.31.03.2020 was passed by the 1st respondent stating that the petitioner did not avail the opportunity of personal hearing accorded to them and also did not respond to the final notice dt.23.03.2020. In the said assessment order, the 1st respondent completed assessment levying tax at higher rate of interest on interstate sales on the ground that no documentary evidence/statutory forms were filed by the petitioner in support of its contention. 8. According to the petitioner, even the order dt.31.03.2020 passed by the 1st respondent was not served on the petitioner. 9. In the said assessment order, the 1st respondent completed assessment levying tax at higher rate of interest on interstate sales on the ground that no documentary evidence/statutory forms were filed by the petitioner in support of its contention. 8. According to the petitioner, even the order dt.31.03.2020 passed by the 1st respondent was not served on the petitioner. 9. Counsel for the petitioner contended that the impugned order has been passed in haste only to overcome the bar of limitation of making assessment on 31.03.2020. 10. He also contended that on 19.08.2020 1st respondent issued another notice proposing to reassess the petitioner by granting him liberty to furnish statutory forms in support of its claim ignoring the legal position that the goods sold by the petitioner are in terms of Section 7 of the Act read with Entry 3 of the Schedule-I of the Act and there is no necessity for the petitioner to submit any statutory forms for claiming exemption. 11. According to the petitioner, only at that time the petitioner came to know about the impugned assessment order allegedly passed on 31.03.2020 for the period 2015-16 and the petitioner logged on to the web portal of the respondents and accessed the same. 12. Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for respondents does not dispute that from 21.03.2020 there was a nationwide lock down imposed by the Statement Government as well as the Union of India owing to COVID-19 Pandemic situation and the petitioner was disabled from appearing on 30.03.2020 for personal hearing. 13. In this view of the matter, we are satisfied that there has been violation of principles of natural justice and that grave prejudice has been caused to the petitioner. 14. Therefore, this Writ Petition is allowed; the assessment order AAO.No. 52200 dt.31.03.2020 passed by the 1st respondent for the period 2015-16 under the provisions of the CST Act, 1956 is set aside; the consequential notice dt.19.08.2020 issued by the 1st respondent proposing reassessment, is also set aside; the matter is remitted back to the 1st respondent; the 1st respondent shall afford a personal hearing to the petitioner; petitioner is at liberty to produce whatever material it seeks to produce in support of its plea in the objections to the show-cause notice; and a reasoned order shall be passed by the respondents in accordance with law and communicated to the petitioner same. No order as to costs. 15. Consequently, miscellaneous petitions, pending if any, shall stand closed.