| Case ID |
222aa16d-7b45-409a-b744-6417556bcb5f |
| Body |
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| Case Number |
S.T.A. No.1085/LB of 2009 |
| Decision Date |
Aug 04, 2011 |
| Hearing Date |
Jul 30, 2011 |
| Decision |
The appeal was accepted by the Appellate Tribunal, declaring the order-in-original as time-barred and nullity in the eyes of law. The appellant contended that the show cause notice was issued on 12-04-2000, and the order-in-original was passed on 28-12-2006, which was beyond the prescribed time limit of 45 days as required by the Sales Tax Act, 1990. The Tribunal found that the authorities failed to pass the order within the statutory timeframe and did not seek an extension as mandated by law. Thus, the Tribunal set aside the order and vacated the show cause notice. |
| Summary |
This case revolves around the interpretation and application of the Sales Tax Act, 1990, specifically focusing on the procedural requirements for issuing orders following a show cause notice. The Appellate Tribunal Inland Revenue ruled that the order-in-original issued against Messrs Gulberg Kabana (PVT.) LTD. was invalid due to the failure of tax authorities to comply with the statutory time limits set forth in the Act. The case emphasizes the importance of adherence to procedural timelines in tax adjudication, reinforcing the principle that time limits are mandatory when they affect the rights of citizens. This ruling serves as a crucial precedent in ensuring that taxpayers are not unfairly penalized due to administrative delays. The keywords such as 'Sales Tax Act', 'taxpayer rights', 'administrative delays', and 'tax compliance' are vital for SEO optimization, ensuring that the case is easily accessible and ranked favorably in legal databases and search engines. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Messrs Gulberg Kabana (PVT.) LTD.,
Collectorate of Customs, Sales Tax and Central Excise, Lahore
|
| Judges |
Nazir Ahmad,
Amjad Ikram Ali
|
| Lawyers |
Noman Mushtaq Awan,
Dr. Shehryar
|
| Petitioners |
Messrs Gulberg Kabana (PVT.) LTD., Lahore
|
| Respondents |
another,
Collector Sales Tax, Lahore
|
| Citations |
2013 SLD 276,
2013 PTD 4
|
| Other Citations |
2009 PTD 1978,
2009 PTD 762,
Super Asia Muhammad Din and Company v. Collector of Sales Tax 2008 PTD 60,
2009 PTD 2004,
2008 PTD 578
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
36,
36(3),
11(4),
2(37),
3,
6,
7,
22,
23,
26,
33(2)(cc),
34
|