Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
HC determined CCI's jurisdiction to initiate investigation under Section 26(1) of Competition Act, 2002 requires establishing a prima facie case of anti-competitive practices under Sections 3 and/or 4. The court held that CCI must form a preliminary opinion based on received information indicating potential violation before directing investigation. Mere receipt of information does not automatically warrant investigation. The court emphasized that directing investigation without prima facie evidence is jurisdictionally invalid. Applying the test of examining information at face value, the court found no prima facie case existed in the present matter. Consequently, the court quashed CCI's investigation order as null and void, thereby allowing the petition and reaffirming procedural safeguards in competition law enforcement.
HC determined CCI's jurisdiction to initiate investigation under Section 26(1) of Competition Act, 2002 requires establishing a prima facie case of anti-competitive practices under Sections 3 and/or 4. The court held that CCI must form a preliminary opinion based on received information indicating potential violation before directing investigation. Mere receipt of information does not automatically warrant investigation. The court emphasized that directing investigation without prima facie evidence is jurisdictionally invalid. Applying the test of examining information at face value, the court found no prima facie case existed in the present matter. Consequently, the court quashed CCI's investigation order as null and void, thereby allowing the petition and reaffirming procedural safeguards in competition law enforcement.
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TaxTMI 
TaxTMI 
of 4916 
