https://www.taxtmi.com/caselaws?id=445663 A processing-charges liability said to attract TDS could not be sustained when it was raised for the first time in the final assessment order without having been included in the show-cause notices. The court reiterated that a charge not put to notice cannot be introduced at the final stage, because the assessee must be given a fair opportunity to respond to every material issue on which the department relies. The assessment order was therefore held unsustainable and set aside, and the matter was remitted for reconsideration after receipt of the assessee's reply. en-us Tue, 17 Oct 2023 00:00:00 +0530 Fri, 17 Nov 2023 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445663 A processing-charges liability said to attract TDS could not be sustained when it was raised for the first time in the final assessment order without having been included in the show-cause notices. The court reiterated that a charge not put to notice cannot be introduced at the final stage, because the assessee must be given a fair opportunity to respond to every material issue on which the department relies. The assessment order was therefore held unsustainable and set aside, and the matter was remitted for reconsideration after receipt of the assessee's reply. Case-Laws VAT and Sales Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445663