Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Petition dismissed; Section 26(1) prima facie opinion and DG probe valid; Section 26(2-A) prevents duplicate proceedings but not jurisdictional bar

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC dismissed the petition seeking setting aside of an order of Respondent No.1 (CCI) and a direction to re-examine information, holding that the impugned order under Section 26(1) of the Competition Act lawfully recorded a prima facie opinion and directed the DG to investigate. The court held Section 26(2-A) (inserted 2023) aims solely at avoiding duplicate proceedings and does not impose a jurisdictional bar on CCI entertaining distinct or new complaints; CCI need only consider Section 26(2-A) when deciding to close a matter under Section 26(2) or 26(2-A). No entitlement to a hearing attaches at the prima facie stage; thus no infirmity was found and the petition was dismissed.....