The CCI found that the investigation failed to compare hospital charges with similarly placed hospitals and relied on inadequate benchmarks such as standalone labs and hotels. The Commission therefore held that unfair pricing was not conclusively proved.
The CCI held that higher prices charged by a private super-specialty hospital for tests, medicines, and consumables did not automatically amount to abuse of dominance. The Commission found no sufficient evidence proving that the pricing was both excessive and unfair.
The article explains the complete evolution of buyback taxation in India, highlighting how tax liability shifted between companies and shareholders across different legislative phases.
The High Court held that disputes involving factual examination and merits under Section 74 of the CGST Act must ordinarily be pursued through statutory appeals. It ruled that neither lack of jurisdiction nor violation of natural justice was established to justify bypassing alternate remedies.
The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ petitions can be entertained despite statutory appellate remedies. The Court linked the matter with a pending case involving similar jurisdictional and natural justice concerns.
The article examines the proposed auditor cooling-off framework and the growing concerns within the auditing profession. It highlights the tension between strengthening auditor independence and preserving long-term professional continuity and audit effectiveness.
The article explains how simplifying GST laws, rationalising returns, and improving the GST portal can significantly reduce compliance burdens for businesses and professionals.
The article highlights how companies completed PAS-3 filings but failed to maintain critical Right Issue documentation such as offer letters, acceptance forms, and renunciation records. It explains why proper documentary evidence is essential for Companies Act compliance.
The CBI arrested a CGST Superintendent and Inspector after allegations that they demanded bribes to resolve an Input Tax Credit mismatch and threatened GST registration blockage.
Pune ITAT remanded the matter after the assessee explained that responses meant for the assessment appeal were inadvertently uploaded in the penalty appeal portal.
