| Case ID |
00aef327-bf51-4087-bea4-909fb5aedb7c |
| Body |
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| Case Number |
S.T.A. No.28/LB of 2011 |
| Decision Date |
May 21, 2012 |
| Hearing Date |
Apr 02, 2012 |
| Decision |
The Appellate Tribunal confirmed the order of the First Appellate Authority, which had ruled that Rule 12(5) of the Sales Tax Rules, 2006 was not applicable in this case. The respondent taxpayer was charged for receiving a refund against invoices issued by suspended or blacklisted units. The learned CIR(A) found that the demand was created after the issuance of the refund, thus rendering the rule inapplicable. The department failed to demonstrate any legal or factual infirmities in the findings of the First Appellate Authority. The order was upheld, and the appeal was dismissed. |
| Summary |
This case revolves around the interpretation of the Sales Tax Act, 1990 and the Sales Tax Registration Rules, 2006 concerning the de-registration, blacklisting, and suspension of registration of a taxpayer. The taxpayer, Messrs KAY AND EMMS (PVT.) LTD., was charged with receiving a refund against invoices from suspended entities. The First Appellate Authority ruled that the relevant rules did not apply as the demand was created post-refund issuance. The Appellate Tribunal upheld this decision, emphasizing the need for a self-speaking appealable order in cases of blacklisting. This ruling highlights the importance of adhering to procedural laws in tax matters and ensures that taxpayers are not unduly penalized for issues arising from the actions of suspended entities. The decision is significant for understanding the application of tax laws in Pakistan and the rights of taxpayers in similar situations. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
C.I.R., R.T.O., FAISALABAD
|
| Judges |
Nazir Ahmad, Judicial Member,
Mian Masood Ahmad, Accountant Member
|
| Lawyers |
Mrs. Humaira Maryam, D.R. for Applicant,
Khubaib Ahmad for Respondent
|
| Petitioners |
Not available
|
| Respondents |
Messrs KAY AND EMMS (PVT.) LTD.
|
| Citations |
2012 SLD 219,
2012 PTD 1749
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Sales Tax Registration Rules, 2006
|
| Sections |
21,
12(5)
|