There is one reason and one reason only why this case is not settled yet. When the PL launched the procedure for the 115 charges, City made sure that it got stuck in the courts for almost 3 years challenging every technical aspect it could to delay it.
A summary:
November-December 2018: The Premier League write to City requesting certain information and documents in relation to potential breaches of their rules — known as the information claim. City object to the request — after what has been published by Der Spiegel/the Football Leaks.
21 August 2019: The PL issue a complaint against City, since it has still not received the documents and information it has the right to receive under the Premier League Rules and which City refuse to give the PL access to. City responds by challenging the PL's disciplinary system, challenging a technicality (only highly regarded barristers could be elected for the commission).
22 October 2019: With the documents and information not forthcoming, the PL begin arbitration against the club seeking a declaration that they are contractually obliged to provide them. The club try to stop the arbitration by arguing to the tribunal involved that the PL had no power to start it. They also claim that the tribunal does not appear impartial.
26 June 2020: City issue an application in the Commercial Court repeating their argument that the tribunal lacks jurisdiction on the information claim and is tainted with “bias”.
2 November 2020: City’s claim that it has no obligation to to pass on the requested information and documents to the PL — is rejected. It’s clearly stated in the rules that they must do so. The order to provide them is however postponed pending the outcome of the Commercial Court case.
17 March 2021: In the Commercial Court, Mrs Justice Moulder more or less summarily dismisses the club's challenge to the jurisdiction and impartiality of the tribunal, dismantling the City’s lawyers arguments clearly hinting that it was felt that it had abused the public court system. She refuses permission to appeal her judgment.
24 March 2021: Mrs Justice Moulder said her judgment should be published, in order to reveal the lengths to which City had attempted to resist passing on information to the PL. City successfully seeked permission to appeal the decision to make the information public in the Court of Appeal. So we get another delay (I think you are starting to get the drift by now, it’s an appeal of an appeal of an appeal about a pure nonsense technicality. On a side
30 June 2021: The Court of Appeal opens its hearing into the club's appeal against publication. The Court of Appeal handed down its decision dismissing the appeal.
So it took the PL almost three years to just have it sorted out that it has the right to receive the information the Premier League Rules clearly states that City must submit to the PL. After this, we know that City made another challenge of the impartiality of an experienced barrister in no way connected to the Premier League, in KC Murray Rosen. How much delay this caused is unknown.
During this time, City was also sentenced by UEFA for failing to produce requested information and delaying procedures.
I am sure we all come across City PR people, at twitter, during City’s PCs, and so forth, telling us that the reason no decision have been made against City is because it is quote “complicated“. Decide for yourself!