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    <title>2024 (9) TMI 898 - DELHI HIGH COURT</title>
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    <description>Parallel adjudication on separate show cause notices for the same tax period, issued from the same jurisdictional office and leading to nearly identical demands, was not sustainable. The proceedings were required to be clubbed before one proper officer, especially where the taxpayer had not been able to file replies to the notices. The impugned orders were set aside, and the matter was remitted for fresh adjudication after giving the taxpayer an opportunity to respond, with completion to follow the statutory time prescribed for adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=758654</link>
      <description>Parallel adjudication on separate show cause notices for the same tax period, issued from the same jurisdictional office and leading to nearly identical demands, was not sustainable. The proceedings were required to be clubbed before one proper officer, especially where the taxpayer had not been able to file replies to the notices. The impugned orders were set aside, and the matter was remitted for fresh adjudication after giving the taxpayer an opportunity to respond, with completion to follow the statutory time prescribed for adjudication.</description>
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