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of <h1>Tax Authorities Streamline Dual Show Cause Notices, Consolidate Proceedings for Efficient Resolution and Taxpayer Response</h1> <h3>Bawa Toys Versus The Additional Commissioner of GST</h3> DHC resolved a case involving dual Show Cause Notices by centralizing tax proceedings. The court accepted the respondent's proposal to consolidate ... Challenge to the dual Show Cause Notices pertaining to the same tax period - HELD THAT:- It is found that in the SCN of 01 August 2024, the noticees are mentioned as M/s Hari Om Trading, M/s Hari Om Electricals and the writ petitioner herein. The SCN dated 03 August 2024 by the Additional Commissioner, however, places 24 entities on notice including the writ petitioner here whose name is mentioned at serial no.18. Petition disposed off. In the case before the Delhi High Court, presided over by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Dharmesh Sharma, the petitioner challenged dual Show Cause Notices (SCNs) dated 01 August 2024 and 03 August 2024, both concerning the same tax period. The petitioner was represented by Mr. Chinmaya Seth and Mr. A.K. Seth, while the respondent was represented by Ms. Anushree Narain and Mr. Ankit Kumar.The court noted that the SCN dated 01 August 2024 listed M/s Hari Om Trading, M/s Hari Om Electricals, and the petitioner as noticees. The SCN dated 03 August 2024, issued by the Additional Commissioner, included 24 entities, with the petitioner listed at serial no. 18.Ms. Narain, on behalf of the respondent, stated that the SCN proceedings would be centralized, allowing the petitioner to respond to a single authority. This arrangement was recorded and accepted by the court. Consequently, the writ petition was disposed of, with instructions for the respondents to notify the competent authority responsible for the centralized proceedings.
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