| Case ID |
17515b98-593f-42e3-8871-de5892eb2140 |
| Body |
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| Case Number |
M.A. (Stay) No. 886/LB and S.T.A. No. 951/LB of 20 |
| Decision Date |
Oct 03, 2012 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal set aside the order of the learned CIR, RTO, Faisalabad, which had suspended the sales tax registration of the appellant. The decision was made on the grounds that the suspension was issued without a show-cause notice and without hearing the appellant, rendering the order void in the eyes of the law. The Tribunal emphasized that any adverse orders detrimental to a taxpayer's interest must adhere to legal protocols. The department was granted the liberty to initiate proceedings against the taxpayer in accordance with the directions provided by the Lahore High Court in a related case. |
| Summary |
This case revolves around the suspension of sales tax registration of M/S. H.G.R., Traders, Faisalabad, by the Commissioner Inland Revenue. The suspension was based on allegations of adjusting input tax against transactions involving blacklisted units. The taxpayer contended that the order was issued without a prior show-cause notice, violating their right to a fair hearing. The Appellate Tribunal emphasized the importance of procedural fairness and set aside the order, allowing the department to pursue appropriate legal actions as per high court guidelines. This decision underscores the legal principles of due process and the necessity for clarity in tax-related allegations, making it a significant case in the realm of sales tax law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
COMMISSIONER INLAND REVENUE, FAISALABAD,
M/S. H.G.R., TRADERS, FAISALABAD
|
| Judges |
SHAHID JAMIL KHAN, JUDICIAL MEMBER,
MUHAMMAD ZAHIR-UD-DIN, ACCOUNTANT MEMBER
|
| Lawyers |
Advocate for taxpayer,
Learned DR
|
| Petitioners |
M/S. H.G.R., TRADERS, FAISALABAD
|
| Respondents |
COMMISSIONER INLAND REVENUE, FAISALABAD
|
| Citations |
2013 SLD 948,
2013 PTD 444
|
| Other Citations |
JM Corporation v. Federation of Pakistan Writ Petition No.6990 of 2012
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
2(14),
21
|