| Case ID |
36fb1d9d-e2cd-402a-9d86-dcc5c490bb44 |
| Body |
View case body. Login to View |
| Case Number |
S.A.O. No. 27 of 2004 |
| Decision Date |
Mar 17, 2005 |
| Hearing Date |
|
| Decision |
The Peshawar High Court accepted the appeal of Suhail Jute Mills Ltd. against the orders of the Customs, Excise and Sales Tax Appellate Tribunal and the Deputy Collector Sales Tax. The court held that availing a concession under S.R.O. No.1349(I)/99 would not bar the appellant from contesting the liability on merits and that the Tribunal erred in concluding otherwise. The court set aside the impugned order and remanded the case to the Tribunal for a decision on the merits of the appeal. The judgment emphasized that if dues were found to be not payable, the amounts paid under the concession would be refunded. |
| Summary |
In the case of Messrs Suhail Jute Mills Ltd. vs. Collector Sales Tax and Central Excise, the Peshawar High Court addressed significant issues related to the Sales Tax Act (VII of 1990). The core issue revolved around the wrongful adjustment of input tax deemed inadmissible. The appellant, Suhail Jute Mills, contested the orders which imposed additional tax and penalties due to non-compliance with tax regulations. The court's ruling clarified that availing concessions under the relevant S.R.O. does not inhibit the right to appeal on merits, thus reinforcing the principles of fair adjudication and the right to contest tax liabilities. This case highlights the importance of understanding tax laws and the implications of concessions offered by tax authorities, ensuring that businesses can defend their rights in the face of tax disputes. |
| Court |
Peshawar High Court
|
| Entities Involved |
Suhail Jute Mills Ltd.,
Collector Sales Tax and Central Excise, Peshawar
|
| Judges |
NASIR-UL-MULK, C.J.,
IJAZ-UL-HASSAN KHAN, J
|
| Lawyers |
|
| Petitioners |
Messrs SUHAIL JUTE MILLS LTD., NOWSHERA
|
| Respondents |
another,
COLLECTOR SALES TAX AND CENTRAL EXCISE, PESHAWAR
|
| Citations |
2006 SLD 1454,
2006 PTD 120
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act (VII of 1990)
|
| Sections |
7(1),
33,
34,
66
|