| Case ID |
0a5d0f88-00b6-4f8b-b306-6f8190cf2d65 |
| Body |
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| Case Number |
STA No. 863/LB/2012 |
| Decision Date |
Apr 27, 2017 |
| Hearing Date |
Feb 14, 2017 |
| Decision |
The appeal filed by M/S. K&N Foods (Pvt) Ltd. against the Order-in-Appeal No.03 of the learned Commissioner Inland Revenue (Appeals-I), Lahore, was dismissed. The court found that the learned adjudicating officer's decision to disallow the sales tax input tax credit was justified. The appellant's claims were not substantiated with sufficient evidence to overturn the previous findings. The court maintained that the penalty imposed was also valid as no contravention of legal provisions was proven by the appellant. |
| Summary |
This case revolves around a sales tax appeal by M/S. K&N Foods (Pvt) Ltd. against the decision of the learned Commissioner Inland Revenue (Appeals-I) regarding the disallowance of input tax credit amounting to Rs.4,862,541. The appellant contended that the adjudicating officer erred in law, particularly regarding the non-filing of e-files by the supplier. The court considered the arguments presented and found that the remand for denovo consideration was not justified. The ruling emphasized the importance of adhering to the procedure for sales tax invoicing and the necessity of electronic filing as mandated by the FBR. The outcome confirmed the prior decision and maintained the penalty imposed under the relevant provisions of the Sales Tax Act, 1990. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
QAMAR-UL-HAQ BHATTI,
MASOOD AKHTAR SHAHEEDI
|
| Lawyers |
Khawaja Riaz Hussain Advocate,
Mr. Sajjad Arnjad, D.R
|
| Petitioners |
M/S. K&N Foods (Pvt) Ltd.
|
| Respondents |
CIR (Appeals-III), Lahore
|
| Citations |
2017 SLD 1138
|
| Other Citations |
Not available
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| Laws Involved |
Not available
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| Sections |
Not available
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