| Case ID |
1b379ea7-607a-4c96-9f59-74b87a30d732 |
| Body |
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| Case Number |
STA No. 203/IB/2011 |
| Decision Date |
Feb 21, 2013 |
| Hearing Date |
Feb 21, 2013 |
| Decision |
The appeal was filed against the Order-in-Original No.2 of 2011 and Order-in-Appeal No. DT-279/2011. The appellant contended that the orders were time-barred and illegal, invoking multiple legal precedents. The tribunal upheld the learned CIR(A)'s decision regarding the legality of the orders, ruling that the delay in adjudication was justified. The appellant's arguments concerning the imposition of sales tax and federal excise duty were also considered, but the tribunal found that the respondent had provided sufficient opportunities for the appellant to present evidence, which was not submitted. The appeal was ultimately dismissed, and the orders were upheld. |
| Summary |
This case revolves around the legal challenges faced by M/s. S.H.V. Energy Pakistan (Pvt) Ltd regarding sales tax assessments and federal excise duties imposed by the Inland Revenue authorities. The appellant contested the legitimacy of the orders on grounds of time limitations and the alleged improper application of tax laws. The decision highlights the importance of adhering to statutory time frames in tax adjudications, referencing significant legal precedents that underscore the principles of legality and due process in tax assessments. The ruling further emphasizes that tax authorities must provide clear evidence and justification for tax impositions, particularly in cases where the taxpayer claims no input tax adjustments were made. The tribunal's decision reinforces the binding nature of legal precedents and the importance of a fair hearing in tax disputes, ensuring that taxpayers are afforded due process under the law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
S.H.V. Energy Pakistan (Pvt) Ltd.,
Commissioner-IR,
Deputy Commissioner-IR,
SHV Gas N.V
|
| Judges |
MR. MUNSIF KHAN MINHAS,
IKRAM ULLAH GHAURI
|
| Lawyers |
S.H. Gardezi,
Mr. Imran Shah
|
| Petitioners |
M/s. S.H.V. Energy Pakistan (Pvt) Ltd.
|
| Respondents |
Commissioner-IR (Appeals-ll),
Commissioner-IR (Zone-I),
Deputy Commissioner-IR (Audit-III),
Deputy Commissioner-IR (Audit-IV)
|
| Citations |
2013 SLD 376 = 2013 PDS 1671
|
| Other Citations |
2006 PTD 271 (SC),
2007 PTD 1458,
2001 SCMR 638,
207 SCMR 818,
200 SCMR 1835,
2011 PTD (Trib.) 1978,
1987 SCMR 1543,
2007 SCMR 834,
2007 SCMR 729,
2007 SCMR 262,
2003 PTD 628,
2010 PTD 993,
GST 2004 CL 635,
GST 2005 CL239,
2007 PTD 2265,
2001 SCMR 838,
1990 PLD (SC Pak),
1993 SCMR 1523,
1990 PTD 68
|
| Laws Involved |
Sales Tax Act, 1990,
Federal Excise Act, 2005
|
| Sections |
36,
36(1),
36(2),
36(3),
74,
33,
11(2),
2(12a)
|