Case ID |
3d73a52d-b106-48dd-a502-17f8c0989035 |
Body |
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Case Number |
Sales Tax Appeal No.847/LB of 2008 |
Decision Date |
Feb 24, 2009 |
Hearing Date |
|
Decision |
The appeal was accepted, and the impugned order was set aside. The department failed to establish the allegations made against the appellant, who was blacklisted without any substantial evidence. The judgment highlighted the lack of action against the suppliers involved and emphasized that the benefit of the doubt should be given to the accused. The department's non-compliance with court orders and failure to defend the case were also noted, which contributed to the decision. |
Summary |
This case revolves around Sales Tax Appeal No.847/LB of 2008, where the Appellate Tribunal Inland Revenue dealt with issues related to blacklisting under the Sales Tax Act, 1990. The appellant, Messrs Bismillah Enterprises, was accused of engaging in paper transactions without proper documentation, claiming input tax refunds based on invoices from blacklisted suppliers. The Tribunal found that the department had not substantiated its claims and highlighted the discriminatory treatment of the appellant compared to suppliers. The judgment emphasized the importance of due process and the need for the department to provide evidence when making serious allegations. The decision underscores the principle that the benefit of the doubt should favor the accused in tax matters, especially when the prosecution fails to comply with court orders and does not appear to defend its case. This case is significant for understanding taxpayer rights and the responsibilities of tax authorities in Pakistan. |
Court |
Appellate Tribunal Inland Revenue
|
Entities Involved |
Messrs Bismillah Enterprises,
Messrs Friends Traders,
Messrs I.W. Enterprises,
Messrs China Impex,
Messrs Silver Sense Company,
Messrs Y.Q. Traders
|
Judges |
MIAN MUHAMMAD HANIF TAHIR
|
Lawyers |
Muhammad Akram Nizami
|
Petitioners |
Muhammad Akram Nizami
|
Respondents |
Nemo
|
Citations |
2009 SLD 62,
2009 PTCL 767,
2010 PTD 845
|
Other Citations |
Not available
|
Laws Involved |
Sales Tax Act, 1990
|
Sections |
21,
46
|