| Case ID |
22f6d968-99cb-489b-8b55-22422285ac6d |
| Body |
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| Case Number |
S.T.A. No.152/LB/2013 |
| Decision Date |
Mar 05, 2013 |
| Hearing Date |
|
| Decision |
The appeal was dismissed by the learned Tribunal as it was found to be devoid of merits. The appellant had failed to file Sales Tax and Federal Excise returns for seven consecutive months, which constituted a violation of the relevant laws. The Tribunal noted that the officer of Inland Revenue had been appointed to monitor the appellant's production and sales due to this non-compliance. The decision of the Honourable Lahore High Court was referenced, which had previously remanded the case back to the Commissioner for further review. However, upon reassessment, the Tribunal upheld the Commissioner's findings, stating that the appellant's actions were in clear violation of the Sales Tax Act and the Federal Excise Act. |
| Summary |
In the case of S.T.A. No.152/LB/2013, the Appellate Tribunal Inland Revenue adjudicated on issues related to the non-filing of Sales Tax and Federal Excise returns by the appellant for seven consecutive months from July 2012 to January 2013. This case is significant as it highlights the legal implications of failing to comply with tax regulations under the Sales Tax Act, 1990 and the Federal Excise Act, 2005. The Tribunal emphasized the importance of timely tax filings and the consequences of non-compliance, including the appointment of revenue officers to monitor production and sales. The decision reinforces the obligations of registered persons under tax law and serves as a precedent for similar cases of tax evasion. The Tribunal's ruling aligns with previous judgments, thereby ensuring consistency in the application of tax laws. This case underscores the necessity for businesses to maintain accurate tax records and comply with statutory requirements to avoid legal repercussions. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MR. JAWAID MASOOD TAHIR BHATTI, CHAIRPERSON,
MR. MUHAMMAD AKRAM TAHIR, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. Hasham Ahmad Khan, Advocate
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2013 SLD 433 = 2013 PDS 1806
|
| Other Citations |
S.T.A. No. 114/LB/2013, dated 21/02/2013,
S.T.A. No. 137/LB/2013, dated 21.02.1013
|
| Laws Involved |
Sales Tax Act, 1990,
Federal Excise Act, 2005
|
| Sections |
40,
40B,
45(2)
|