| Case ID |
42384331-4902-4cad-bdb4-e98578c4b48f |
| Body |
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| Case Number |
S.T.A. NO.247/LB/2009 |
| Decision Date |
Apr 09, 2013 |
| Hearing Date |
|
| Decision |
The departmental appeal was directed against the order-in-appeal No. 347/2007 dated 24.09.2007, which had partly accepted the claim of the registered person and set aside the order-in-original No. 872/2007. The Tribunal found that the issuance of Show Cause Notice and the passing of ONO by the Assistant Collector was beyond his jurisdiction as it exceeded the prescribed limit of one million rupees. Consequently, the appeal of the department was rejected, and the ONO was declared void ab initio without legal force. |
| Summary |
This case involves a dispute regarding a refund claim under the Sales Tax Act, 1990. The registered person faced discrepancies during the processing of their refund claim, leading to a Show Cause Notice issued by the Assistant Collector. The case was escalated to the Appellate Tribunal Inland Revenue after the Collector Customs partly accepted the claim and set aside the original order. The Tribunal determined that the Assistant Collector lacked the authority to issue the Show Cause Notice due to the amount exceeding one million rupees. This ruling emphasizes the importance of jurisdiction in tax matters and the legal responsibilities of tax authorities and claimants. Keywords such as 'Sales Tax Refund', 'Jurisdiction in Taxation', and 'Appellate Tribunal Rulings' are crucial for understanding and researching this case as they reflect common issues in tax law disputes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Collector Customs, Sales Tax & Federal Excise (Appeals), Faisalabad,
Assistant Collector (PRA)
|
| Judges |
MR. NAZIR AHMAD, JUDICIAL MEMBER,
MR. MUHAMMAD AKRAM TAHIR, ACCOUNTANT MEMBER
|
| Lawyers |
Ms. Fouzia Fakhar, DR for Appellant,
Mr. M. M. Akram, Advocate for Respondent
|
| Petitioners |
Collector of Sales Tax, Faisalabad
|
| Respondents |
M/s. S. S. Fabrics, Faisalabad
|
| Citations |
2013 SLD 379,
2013 PDS 1674
|
| Other Citations |
2011 PTD (Trib.) 2086,
2001 SCMR 1822,
2008 SCMR 240
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
7,
9(1),
8(1)(ca),
10,
45
|