(1.) Mr. M. Hariharan, Learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal.
(2.) The petitioner, which is a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has filed this writ petition challenging the impugned order dated 13-12-2017 passed under the said Act for the assessment year 2016-17.
(3.) The first ground, on which, the impugned order has been challenged, is by contending that it is in violation of the principles of natural justice.