| Case ID |
038d28d5-df61-451b-a0a7-bb082029530e |
| Body |
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| Case Number |
NEW M.A (AG) No. 40/LB/2016 |
| Decision Date |
Jun 06, 2016 |
| Hearing Date |
May 20, 2016 |
| Decision |
The Appellate Tribunal accepted the miscellaneous application for additional grounds and ruled in favor of the appellant, M/s. Weavers Limited, Lahore. The Tribunal found that the blacklisting of the appellant by the Commissioner Inland Revenue was illegal and unjustified. The Tribunal emphasized that the registered person should not be penalized for the deficiencies in the actions of government authorities. The case was remanded to the Commissioner for de novo consideration, specifically directing that action on the pending application for de-registration, filed in July 2008, should be taken without further delays. The decision underscored the importance of adhering to legal procedures and protecting the rights of registered persons under the Sales Tax Act. |
| Summary |
In the case of NEW M.A (AG) No. 40/LB/2016, the Appellate Tribunal Inland Revenue addressed the appeal filed by M/s. Weavers Limited against the blacklisting order issued by the Commissioner Inland Revenue. The Tribunal found that the appellant's application for de-registration had not been processed, leading to unjust penalties. The ruling highlighted the legal provisions under the Sales Tax Act, particularly section 21(2), which governs the blacklisting process. The Tribunal concluded that penalties should not be imposed on individuals due to administrative inactions, reinforcing the duty of the Revenue to act promptly on de-registration applications. This case emphasizes the necessity for transparent and fair administrative processes in tax matters, protecting the rights of taxpayers against unjust treatment by tax authorities. Key trends in tax law, administrative justice, and taxpayer rights are underscored in this ruling. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Weavers Limited, Lahore,
CIT, RTO, Lahore
|
| Judges |
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER,
MUHAMMAD RAZA BAQIR, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. M. Abu Bakar, Advocate
|
| Petitioners |
M/s. Weavers Limited, Lahore
|
| Respondents |
CIT, RTO, Lahore
|
| Citations |
2016 SLD 1096
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Rules, 2006,
Sales Tax Act, 1990
|
| Sections |
12,
21(2)
|