https://www.taxtmi.com/caselaws?id=441800 The Calcutta HC upheld the validity of a show cause notice issued under section 73 of the WBGST Act. The appellant challenged the notice dated 10th May 2023, arguing it was invalid because the underlying report was dated 8th May 2023. The HC held that the report explicitly required the appellant to show cause regarding tax liability, interest, and penalty. The court found the notice neither vague nor lacking particulars, stating that validity of show cause notices must be determined based on individual case facts and circumstances rather than rigid formulas. The appeal was dismissed. en-us Fri, 11 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441800 The Calcutta HC upheld the validity of a show cause notice issued under section 73 of the WBGST Act. The appellant challenged the notice dated 10th May 2023, arguing it was invalid because the underlying report was dated 8th May 2023. The HC held that the report explicitly required the appellant to show cause regarding tax liability, interest, and penalty. The court found the notice neither vague nor lacking particulars, stating that validity of show cause notices must be determined based on individual case facts and circumstances rather than rigid formulas. The appeal was dismissed. Case-Laws GST Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441800