Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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Dispute concerns whether increased coal handling coordination and liaisoning charges imposed via three third-party entities constituted abuse of dominance by the port operator. The analysis treats the relevant product and geographic market as limited to the port operator alone, finding it dominant. Evidence from multiple users and the DG established the charges were mandatory during 201112 to 201415 and that the third parties were controlled in conduct by the same group, producing an appreciable adverse effect on competition. Consequently the impugned CCI order is set aside and the matter remanded to the CCI for fresh adjudication with opportunity to be heard.
Dispute concerns whether increased coal handling coordination and liaisoning charges imposed via three third-party entities constituted abuse of dominance by the port operator. The analysis treats the relevant product and geographic market as limited to the port operator alone, finding it dominant. Evidence from multiple users and the DG established the charges were mandatory during 201112 to 201415 and that the third parties were controlled in conduct by the same group, producing an appreciable adverse effect on competition. Consequently the impugned CCI order is set aside and the matter remanded to the CCI for fresh adjudication with opportunity to be heard.
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