https://www.taxtmi.com/caselaws?id=305866 Procedural defects in a reference to the Competition Commission do not invalidate the inquiry where the Commission can still assess the material, the parties have been heard, and no prejudice or miscarriage of justice is shown. A direction under Section 26(1) is only a preliminary, prima facie and non-adjudicatory step, so it is not liable to be quashed at that stage. The Court also held that a later reference concerning a different period is not barred by res judicata, Regulation 15(3) is directory in this context, and approaching another High Court to bypass existing directions amounts to forum shopping and abuse of process. en-us Thu, 06 Jan 2022 00:00:00 +0530 Thu, 29 Feb 2024 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305866 Procedural defects in a reference to the Competition Commission do not invalidate the inquiry where the Commission can still assess the material, the parties have been heard, and no prejudice or miscarriage of justice is shown. A direction under Section 26(1) is only a preliminary, prima facie and non-adjudicatory step, so it is not liable to be quashed at that stage. The Court also held that a later reference concerning a different period is not barred by res judicata, Regulation 15(3) is directory in this context, and approaching another High Court to bypass existing directions amounts to forum shopping and abuse of process. Case-Laws Law of Competition Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305866