| Case ID |
1fdf67f7-f382-4808-9c2e-d997254d107f |
| Body |
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| Case Number |
STA NO. 599/LB/2024 |
| Decision Date |
Aug 01, 2024 |
| Hearing Date |
Jun 28, 2024 |
| Decision |
The case revolves around the interpretation and application of various sections of the Sales Tax Act, 1990. The Appellate Tribunal reviewed the arguments presented by the appellant, M/s. Al-Rehman Processing, and the respondent, The CIR, Lyallpur Zone. The Tribunal's decision emphasized the importance of compliance with tax regulations and the implications of the sections cited from the Sales Tax Act. Ultimately, the Tribunal ruled in favor of the respondent, reinforcing the legal obligations of the appellant under the law. The decision highlights the necessity for businesses to adhere strictly to tax laws to avoid penalties and ensure proper financial practices. |
| Summary |
This case, STA NO. 599/LB/2024, adjudicated by the Appellate Tribunal Inland Revenue in Lahore, centers on the Sales Tax Act, 1990, emphasizing compliance and legal obligations for businesses. The Tribunal, led by CH. MUHAMMAD TARIQUE, heard arguments from Mr. Waseem Khurshid representing M/s. Al-Rehman Processing against The CIR of Lyallpur Zone. The ruling reaffirmed the importance of adhering to tax regulations and the consequences of non-compliance. It serves as a critical reminder for entities involved in tax-related matters to be diligent in their practices. The case citation of 2024 SLD 3638 is significant for referencing legal precedents in tax law. The decision, rendered on August 1, 2024, after a hearing on June 28, 2024, reinforces the necessity for businesses to maintain proper financial conduct. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Al-Rehman Processing,
CIR, Lyallpur Zone, RTO
|
| Judges |
CH. MUHAMMAD TARIQUE
|
| Lawyers |
Mr. Waseem Khurshid
|
| Petitioners |
M/s. Al-Rehman Processing, Faisalabad
|
| Respondents |
The CIR, Lyallpur Zone, RTO, Faisalabad
|
| Citations |
2024 SLD 3638
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
11(2),
2(46),
3,
3(1A),
6,
7,
8,
22,
23,
26,
73,
33(19)
|