Legal Case Summary

Case Details
Case ID 26608d90-be61-421c-9a8d-49df66c56021
Body View case body.
Case Number STA No. 769/LB/2016
Decision Date Jul 20, 2016
Hearing Date Jul 20, 2016
Decision The order of suspension of registration was challenged by the appellant's counsel, who argued that it was passed without providing an opportunity to be heard and that all documentary evidence had been submitted. After considering the arguments from both sides, the Tribunal found merit in the appellant's objections. Consequently, the suspension of registration was stayed for a period of 21 days, allowing the taxpayer to present relevant documentation to the designated officer to demonstrate that no default had occurred. The case was scheduled for a follow-up hearing on 11-08-2016.
Summary In the case of STA No. 769/LB/2016, the Appellate Tribunal Inland Revenue, Lahore, was tasked with reviewing the suspension of registration for M/S. NTG Pakistan (Pvt) Ltd. The appellant contended that the suspension order was issued without due process, specifically without affording the opportunity for a hearing. The Tribunal, led by Judicial Member CH. ANWAAR UL HAQ and Accountant Member MS. RAANA AHMED, acknowledged the arguments presented by the appellant's advocate, Mr. Khurram Shahbaz Butt. The Tribunal's decision to suspend the order for 21 days granted the taxpayer time to provide necessary documentation to the designated officer, ensuring compliance with procedural fairness. This case highlights the importance of due process in tax matters and the rights of taxpayers to defend against administrative actions. The follow-up hearing was scheduled for 11-08-2016, emphasizing the Tribunal's commitment to resolving the matter efficiently.
Court Appellate Tribunal Inland Revenue
Entities Involved Not available
Judges CH. ANWAAR UL HAQ, JUDICIAL MEMBER, MS. RAANA AHMED, ACCOUNTANT MEMBER
Lawyers Mr. Khurram Shahbaz Butt, Advocate, Mr. Bilal Zamir, D.R., Mr. Imtiaz Ahmed IRAO
Petitioners M/S. NTG Pakistan (Pvt) Ltd.
Respondents The CIR. RTO, Lahore
Citations 2016 SLD 1285
Other Citations Not available
Laws Involved Not available
Sections Not available