JUDGMENT M.S.Ramachandra Rao, J. - In this Writ Petition, the petitioner assails the Assessment Order No.42870 dt.29.03.2020 passed by the 1st respondent for the period April, 2015 to March, 2016 under the provisions of the Central Sales Tax Act, 1956. 2. The contention of petitioner is that no prior show-cause notice has been issued to petitioner before passing of the impugned order of assessment in the manner provided for in the Rule - 64 of the Telangana State Value Added Tax Rules, 2005 i.e that it was not served personally or by registered post; that even the impugned assessment order was communicated to petitioner through Whatsapp Mobile Application to the petitioner's representative after a delay of six months on 15.09.2020; and when the petitioner applied for a signed copy of the assessment order on 29.10.2020, it was furnished to the petitioner signed with date 29.3.2020. 3. The counsel for petitioner placed reliance on the Division Bench decision of this Court reported in Soa Software Engineering India Private Limited Vs. Commercial Tax Officer,2013 57 APSTJ 103 wherein this Court had held that as per Rule 64 (1)(b) read with Section 9(2) of the Central Sales Tax Act, 1956 and the Telangana State Value Added Tax Rules, 2005, a show-cause notice should be served on the nominated person or left at the registered office of the person or sent by registered post to any office or place of business of that person, and it cannot be sent by e-mail. 4. This legal position is not disputed by Sri M. Govind Reddy, learned Special Counsel for Commercial Taxes, appearing for respondents. 5. Therefore, we are of the opinion that there has been a violation of principles of natural justice in the instant case on account of non-service of show-cause notice on the petitioner prior to passing of the impugned assessment order by the 1st respondent in the manner indicated in Rule 64 of the Telangana VAT Act, 2005 and grave prejudice has been caused to petitioner for the said reason. 6. 6. Accordingly, the Writ Petition is allowed; the impugned assessment order No.42870 dt.29.03.2020 passed by the 1st respondent is set aside; and the matter is remanded to the 1st respondent for fresh consideration; the 1st respondent is directed to serve a show-cause notice on the petitioner in accordance with Rule 64 of the Telangana State Value Added Tax Rules, 2005; the petitioner is granted six (06) weeks' time from the date of receipt of show-cause notice to file explanation thereto along with supporting material; a personal hearing shall be provided to the petitioner by the 1st respondent; and a reasoned order shall be passed by the 1st respondent in accordance with law and communicated to the petitioner. 7. Accordingly, the Writ Petition is allowed as above. No order as to costs. 8. As a sequel, miscellaneous petitions, pending if any in this Writ Petition, shall stand closed.