JUDGMENT M.S. Ramachandra Rao, J. - In this Writ Petition, the petitioner assails the assessment order A.O.No.34310 dt.23-03-2020 passed by the 1st respondent under Central Sales Tax Act, 1956 (for short 'the Act') for the period 2015- 16. 2. The principal contention of the learned counsel for petitioner is that before passing of the said assessment order, no prior show cause notice was served on petitioner. 3. In the impugned order, it is stated that a show cause notice was issued to the petitioner electronically on 23-11-2019 and on 20-03-2020 and some authorized person of the petitioner represented the case. 4. Learned counsel for petitioner contended that sending of notices by e.mail (electronically) and asking responses by e.mail is not permitted under the Telangana State VAT Rules, 2005; and that Rule 64 thereof prescribes service of notice either in person or through Registered Post and Acknowledgment Due and did not prescribe other modes of service. 5. It is further contended that even the impugned order had not been served on the petitioner and the petitioner had received only arrears notice dt.17-09-2020. Petitioner also contended that no personal hearing was afforded to the petitioner. 6. Sri M.Govind Reddy, learned Special Counsel for Commercial Taxes appearing for respondents did not dispute that show cause notice as well as impugned assessment order were not served on the petitioner as prescribed under Rule 64 of the said Rules, and that in several orders passed by this Court in similar situations, assessment orders were set aside on the said ground. One such order, which was filed by the petitioner, was passed on 29-06-2020 in W.P.No.8884 of 2020. 7. Having regard to the legal provision contained in Rule 64 of the Rules and several decisions of this Court including the one referred to above, we are of the opinion that there is a violation of principles of natural justice, and the petitioner had not been given opportunity to defend itself before passing of the assessment order by the 1st respondent. 8. 8. Accordingly, the Writ Petition is allowed; the assessment order A.O.No.34310 dt.23-03-2020 passed by the 1st respondent is set aside; the 1st respondent is directed to serve show cause notice on the petitioner indicating the turnover as well as proposed tax for the period 2015-16 under the Act; the petitioner is granted six (06) weeks from the date of receipt of such show cause to file objections thereto along with supporting material; the petitioner shall be given a personal hearing by 1st respondent; and thereafter reasoned order be passed by 1st respondent and communicated to the petitioner. No costs. 9. Consequently, miscellaneous petitions, pending if any, shall stand closed.