Centralisation of parallel tax notices ensures one response forum and avoids duplicative proceedings for the same period.

Parallel show cause notices for the same tax period were addressed by centralising the proceedings before one identified authority, so the petitioner could file a response in a single forum. The respondent stated on instructions that the matter would proceed in that consolidated manner in accordance with law, and that statement was recorded and accepted. The operative effect was to avoid duplicative responses to multiple notices and to channel the dispute through one authority for further adjudication.

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Issues: Whether parallel show cause notices issued for the same tax period against the petitioner warranted centralisation of the proceedings before one identified authority.

Outcome: The respondent stated on instructions that the proceedings would be centralised so that the petitioner could respond before one identified authority and the matter would then proceed in accordance with law; that statement was recorded and accepted.

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