2023 (11) TMI 554

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....amasamy For the Petitioner : Mr.P.Rajkumar For the Respondent : Ms.K.Vasanthamala, Government Advocate ORDER The challenge in this writ petition is against the impugned order dated 10.05.2022. 2. Ms.K.Vasanthamala, learned Government Advocate, takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission ....

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.... was confirmed to an extend of a sum of Rs. 76,62,986/-, but the said issue was not at all raised in any of the notices issued to the petitioner. Therefore, he would contend that without arising the issue in the notice, it is not proper for the respondents to all of a sudden bring a sum of Rs. 76,62,986/- towards processing charges liable for TDS under Section 13(1) of the Act. Hence, he prayed to....

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....g charges which liable for TDS, only in the impugned order and the same was not at all raised in the show cause notices. Thus, the said impugned order is not in accordance with law. 9. Therefore, though the impugned order was passed on 10.05.2022 and the time limit to file the appeal was also expired at the time of filing this petition, this Court feels that the respondents had committed a seri....