| Case ID |
026fa2d7-a9a5-490e-b509-4f223746d63b |
| Body |
View case body. Login to View |
| Case Number |
S.T.A. No.521/LB of 2009 |
| Decision Date |
Sep 27, 2010 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal Inland Revenue set aside the orders of the Assistant Collector and the Collector (Appeals) regarding the rejection of the refund claim. The Tribunal found that the rejection of the refund claim was illegal as it did not consider the declared output tax by the supplier. Furthermore, the recovery of the refunded amount was ordered without due process, specifically without a show-cause notice, which is a fundamental violation of legal rights. The Tribunal emphasized that no time limit runs against an illegal and void order, thus allowing the appeal and restoring the refund claim of the appellant. |
| Summary |
In the case of S.T.A. No.521/LB of 2009, the Appellate Tribunal Inland Revenue addressed critical issues surrounding the Sales Tax Act, 1990, specifically focusing on the refund claim processes and the legality of actions taken by tax authorities. The Tribunal ruled in favor of the appellant, citing that the rejection of the refund claim was not only unfounded but also procedurally flawed. The ruling reinforced the principle that tax authorities must adhere to legal protocols, including issuing show-cause notices before any recovery actions. This decision is significant for taxpayers as it highlights the protection of their rights under fiscal laws and the necessity for tax authorities to operate within the bounds of law. Furthermore, the case serves as a precedent for future tax disputes, ensuring that taxpayers are not unjustly deprived of their legal entitlements. The case also references various judicial precedents, emphasizing the importance of due process in tax adjudications. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
Jawaid Masood Tahir Bhatti
|
| Lawyers |
Khubaib Ahmed A.R.,
Muhammad Jamil Bhatti D.R.
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2010 SLD 179,
2010 PTD 2665
|
| Other Citations |
2003 SCMR 1505,
2000 PTD 1798,
GST case 2003 CL 413,
GST case 2002 CL 115,
2008 PTD 60,
2009 PTD 762,
2010 PTD 1522,
2001 SCMR 838,
2005 CL 213,
2004 CL 423,
2007 PTD (Trib.) 728,
2006 PTD 1412,
1996 SCMR 856,
2005 SCMR 69,
2002 PTD 87
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3,
3(3),
13,
23,
36,
46
|