Calcutta High Court declined to interfere with show cause notice which was neither vague nor lacking in particulars. GEETA GANESH PROMOTERS PVT. LTD. vs Union of India [M.A.T. No. 1185 of 2023 with I.A. No. CAN 1 of 2023, 11-Aug-2023] [(2023) 9 Centax 255 (Cal.)]

Where annexure to notice was a Report based on which tax, interest and penalty were computed and assessee was called upon to show cause for recovery, assessee had to treat said Report as a material and, thus, show cause notice was neither vague nor lacking in particular.