| Case ID |
09660ce8-03f6-49db-ae3f-a6f035f7d6e5 |
| Body |
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| Case Number |
M.As. (AG) Nos.44/IB, 45/IB and S.T.As. Nos.327/IB |
| Decision Date |
Jan 08, 2013 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal observed that the department failed to produce concrete evidence showing that the taxpayer knowingly committed tax fraud. The Tribunal highlighted that all suppliers were registered and active, and payments were made in compliance with the law. The show-cause notice was deemed to lack jurisdiction, and thus the appeal was accepted, annulling previous orders against the taxpayer. |
| Summary |
This case involves an appeal by Messrs Malik Enterprises against the Commissioner Inland Revenue concerning alleged tax fraud under the Sales Tax Act of 1990. The Tribunal found that the taxpayer complied with all legal provisions, with suppliers being active and registered. The decision emphasized that the burden of proof lies with the department to establish any wrongdoing, which they failed to do. The case highlights the importance of adherence to legal standards and the need for concrete evidence in tax fraud allegations. Keywords include 'sales tax fraud', 'input tax adjustment', 'legal compliance', and 'burden of proof'. This case serves as a precedent for taxpayers facing similar allegations, reinforcing their rights to fair treatment under the law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Messrs Malik Enterprises, Rawalpindi,
Commissioner Inland Revenue (Appeals-III)
|
| Judges |
Jawaid Masood Tahir Bhatti,
Sohail Afzal
|
| Lawyers |
Not available
|
| Petitioners |
Messrs Malik Enterprises, Rawalpindi
|
| Respondents |
Commissioner Inland Revenue (Appeals-III), Islamabad
|
| Citations |
2013 SLD 1179,
2013 PTD 1189
|
| Other Citations |
2004 PTD 868,
1988 CLC 578,
1990 ALD 619,
1988 MLD 552,
PLD 1988 Kar. 28,
1982 CLC 1286,
1990 ALD 142(2),
1995 MLD 690,
PLD 1997 Kar. 6,
2000 MLD 720,
2000 PLC 172,
2000 PLC 194,
2000 YLR 801,
2001 CLC 1922,
2001 MLD 159
|
| Laws Involved |
Sales Tax Act, 1990,
Qanun-e-Shahadat (10 of 1984)
|
| Sections |
2(37),
8A,
11(3),
36,
45B(3),
73,
117
|