A writ petition against the order was dismissed. On appeal against the single judge order allowing the appeal the Court held that, in the notice for withdrawal of exemption except stating that there was a raid on December 16, 2015 and documents were seized from the premises and that a considerable part of the amount belonging to the assessee-trust had been misused for personal use of the trustees, no other details were forthcoming. The Revenue had not given reasonable opportunity to the assessee to put forth its case effectively. In the circumstances, the notice dated November 28, 2017 was unsustainable in law. The consequent order of withdrawal of exemption was also not valid. Court also observed that   a notice to be valid in law, should be clear and precise so as to give the party concerned adequate information of the case he has to meet. The adequacy of notice is a relative term and must be decided with reference to each case. The test of adequacy of the notice will be whether it gives sufficient information so as to enable the person concerned to put up an effective defence. If a notice is vague or it contains unspecified or unintelligible allegations, it would imply a denial of proper opportunity of being heard. Natural justice is not only a requirement of proper legal procedure but also a vital element of good administration.