ORDER : The prayer in the Writ Petition is for a Certiorari to call for the records on the file of the respondent herein in TIN: 33855181073/14-15 dated 16.12.2015 and quash the same as illegal. 2. Mr. R. Karthikeyan, learned Additional Government Pleader takes notice for the respondent. 3. By consent, the writ petition itself is taken up for final disposal. 4. The only point raised is that even though the petitioner sent a reply on 16.11.2015, which has been acknowledged on 19.11.2015, the Officer concerned has not taken into consideration the explanation of the petitioner at all, while passing the impugned order on 16.12.2015, which is against the principles of natural justice as per the judgments of this Court reported in (2010) 33 VST 333 (Mad ) and in (2013) 60 VST 283 (Mad). Therefore, he would contend that to show his bona fide, he has agreed to pay 10% of the tax demanded alone and not the penalty. 5. The learned Additional Government Pleader appearing for the respondent would contend that the order itself states that the petitioner already sent the reply notice dated 07.11.2015 and he filed the objections belatedly. 6. On a careful perusal of the order, it is very clear that the reply has not been considered by the authority which is against the principles of natural justice as per the judgment of this Court and also taking into consideration the fact that the petitioner has agreed to pay 10% of the tax amount within a period of three weeks, the order of the respondent dated 16.12.2015 is set aside and the matter is remitted back to the respondent, who shall consider the objections received on 07.11.2015 and give a personal hearing to the petitioner and thereafter pass appropriate orders on merits and in accordance with law. 7. With the above directions, this writ petition is allowed to the extent indicated above. No costs. Consequently, the connected Miscellaneous petition is closed.