Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Companies Law - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

This case deals with the issue of belated challenge to orders ...


Delayed Challenge in Dominance Abuse Case: Status Change Without Notice Violates Rights, Petition Dismissed.

September 14, 2024

Case Laws     Companies Law     HC

This case deals with the issue of belated challenge to orders and the change of status from 'participant' to 'opposite party' in proceedings related to abuse of dominant position. The key points are: The court held there was no delay in filing the writ petitions as one of the impugned orders was provided to the petitioner only recently. The petitioner was initially treated as a 'third party' participant, but its status was later changed to an 'opposite party' without prior notice. The court observed that an entity is entitled to know its status and the applicable legal provisions, as the consequences and available protections vary based on the status. u/s 27 of the Act, serious consequences like discontinuation of agreements and penalties up to 10% of average turnover can be imposed on enterprises found guilty of abuse of dominant position. The court noted that despite being made an 'opposite party', the petitioner was not provided with the Director General's investigation report as required u/s 26(4) for 'parties' concerned. The court held that the petitioner should have been given prior notice before being impleaded as a party, and the authority's satisfaction for such impleadment should have been recorded through a speaking order. The petition was ultimately dismissed.

View Source

 


 

You may also like:

  1. Intimation u/s 143(1) - change of status of the Assessee without intimation - charging higher rate of income tax - assessee is trust - assesse furnished return of income...

  2. Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

  3. Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

  4. Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

  5. The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held...

  6. Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

  7. Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

  8. Reopening of assessment under s.147 challenged on grounds of invalid notice under s.143(2) and "change of opinion." ITAT held notice under s.143(2) was valid as return...

  9. Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing...

  10. Challenge to the recovery notices without challenging the order-in-original - service tax was collected but not paid - the petitioner cannot challenge the consequential order - HC

  11. Person u/s 2(31) - Artificial Judicial Person (AJP) as defined in section 2(31)(vii) - Change of status from AJP to AOP - the Assessing Officer was not justified in...

  12. The High Court quashed the show cause notices and orders issued by the revenue authorities due to inordinate delay ranging from 9 to 20 years in adjudicating the...

  13. The High Court considered a Habeas Corpus Petition challenging a detention order due to smuggling of foreign-origin gold. The court held that while there is no fixed...

  14. Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule...

  15. Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices u/s. 142(1) - Delay in late response as per date mentioned in notice - The Tribunal found merit in...

 

Quick Updates:Latest Updates