| Case ID |
2bbc5eef-83fe-46e3-a410-7e46c6b0588b |
| Body |
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| Case Number |
S.T.As. Nos. 137/IB, 22/IB and 141/IB of 2013 |
| Decision Date |
Aug 26, 2013 |
| Hearing Date |
Aug 23, 2013 |
| Decision |
The Appellate Tribunal Inland Revenue dismissed the applications for stay and rectification due to non-compliance with procedural requirements and insufficient merit. Specifically, the Tribunal noted that the stay application concealed prior granted stay periods and failed to provide proper authority and documentation. The Tribunal emphasized the importance of adhering to the rules and requirements set forth by the Appellate Tribunal Inland Revenue Rules, 2010, and dismissed the applications as not maintainable. The applicant company was advised to file fresh applications compliant with statutory provisions. |
| Summary |
This case revolves around the Islamabad Electric Supply Company Ltd. (IESCO) challenging the recovery proceedings initiated by the tax authorities under the Sales Tax Act, 1990. The Appellate Tribunal Inland Revenue addressed multiple stay applications and a rectification request, ultimately ruling that the applications were misconceived and not maintainable due to procedural failures. Key points included the concealment of previously granted stays, lack of authority from the registered person, and deficiencies in the supporting documents. The Tribunal's decision underscores the necessity for strict adherence to legal and procedural standards in tax-related disputes, highlighting the importance of proper representation and documentation in appeals. This case serves as a critical reference for similar tax appeals, emphasizing the procedural rigor required in tax litigation to ensure fair and just outcomes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Islamabad Electric Supply Company Ltd. (IESCO),
Commissioner of Inland Revenue
|
| Judges |
CH. ANWAAR UL HAQ, JUDICIAL MEMBER,
MUHAMMAD RIAZ, ACCOUNTANT MEMBER
|
| Lawyers |
M.M. Faisal Banday,
Najam Javeed
|
| Petitioners |
Islamabad Electric Supply Company Ltd. (IESCO)
|
| Respondents |
Commissioner of Inland Revenue, RTO, Islamabad
|
| Citations |
2014 SLD 839,
2014 PTD 604,
(2014) 109 TAX 177
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Income Tax Ordinance, 2001,
Appellate Tribunal Inland Revenue Rules, 2010,
Sales Tax Rules, 2006
|
| Sections |
2(18),
30,
46,
48(1)(b),
57,
2(2),
130,
Rr.9,
13,
R.71(2)(b)
|