| Case ID |
2c38a66c-4fc2-4591-a290-c86ab0f1bb5b |
| Body |
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| Case Number |
STA No. 820/LB/2016 |
| Decision Date |
Nov 30, 2016 |
| Hearing Date |
Oct 24, 2016 |
| Decision |
The Appellate Tribunal decided that the appellant, M/S PROFICIENT ENGINEERS, was blacklisted due to non-compliance with audit requests under the Sales Tax Act. The tribunal noted that the appellant's counsel contended that no show cause notice was issued prior to the blacklisting. It was emphasized that the appellant had provided the necessary records for audit to the Deputy Commissioner. The tribunal directed the appellant to produce the required documents and stated that the blacklisting order could be withdrawn upon satisfactory evidence of compliance. |
| Summary |
This case revolves around the blacklisting of M/S PROFICIENT ENGINEERS under the Sales Tax Act and Federal Excise Act. The Federal Board of Revenue (FBR) initiated an audit for the tax year 2013, but the appellant failed to provide the necessary records, leading to their blacklisting. The appellant's legal representation argued against the blacklisting, claiming compliance with audit requirements. The tribunal's decision emphasized the need for documentation and provided a pathway for the appellant to rectify their standing. This case highlights the importance of compliance with tax regulations and the consequences of failing to respond to audit requests. Keywords: Sales Tax Act, Federal Excise Act, audit, blacklisting, tax compliance, legal representation. |
| Court |
Appellate Tribunal Inland Revenue, Lahore
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD WASEEM CH.,
RAANA AHMAD
|
| Lawyers |
Mr. Shafiq Ahmed,
Mr. Kashif Azhar
|
| Petitioners |
M/S PROFICIENT ENGINEERS, LAHORE
|
| Respondents |
THE CIR, RTO-II, LAHORE
|
| Citations |
2017 SLD 22
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Federal Excise Act, 2005,
Sales Tax Rules, 2006
|
| Sections |
25,
72B,
42-B,
12
|