| Case ID |
43eaa159-9b17-4321-83d3-f34bcfe4da90 |
| Body |
View case body. Login to View |
| Case Number |
STA No. 280/IB/2014 |
| Decision Date |
Oct 12, 2015 |
| Hearing Date |
Oct 07, 2015 |
| Decision |
The Appellate Tribunal Inland Revenue ruled that the Registered Person's appeal against the Order-In-Appeal No. 09/2014 was justified. The Tribunal found that the Assistant Commissioner of Inland Revenue had improperly assessed withholding tax on purchase invoices that were valid at the time of transaction. The Tribunal emphasized that the tax periods involved were time-barred according to the provisions of the Sales Tax Act, 1990. Additionally, it was noted that the taxpayer had previously settled similar matters with the same suppliers, thus preventing double taxation. The Tribunal's decision highlights the importance of ensuring that any tax assessments are consistent with previous judicial determinations and the legal status of the suppliers at the time of the transactions. Consequently, the Tribunal vacated the orders of the lower authorities and ruled in favor of the Registered Person, allowing for the adjustment of input tax claims that had been unjustly disallowed. |
| Summary |
In the case of STA No. 280/IB/2014, the Appellate Tribunal Inland Revenue addressed the appeal filed by M/s. Ghazi Stationers against the Order-In-Appeal No. 09/2014. Central to the case were allegations of improper withholding tax assessments based on invoices from suppliers that the taxpayer contended were valid at the time of purchase. The Tribunal underscored that several tax periods in question were time-barred, making the assessments unlawful. The case also involved the principle of res judicata, as similar issues had been resolved in favor of the taxpayer in previous adjudications. This case is significant for tax practitioners, as it emphasizes the necessity of adhering to established legal precedents and the importance of verifying supplier status at the time of transactions. The Tribunal's ruling ultimately vacated the lower orders, allowing for the rightful adjustment of input tax claims. Key phrases for SEO optimization include 'tax appeal', 'Sales Tax Act 1990', 'withholding tax', 'input tax adjustment', and 'tax tribunal decisions'. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Ghazi Stationers,
Ghulam Enterprises,
Club International,
M/s Deal,
Saeed Corporation,
Vohra Traders,
Yousaf Impex
|
| Judges |
SHAHID MASOOD MANZAR, Judicial Member,
MUHAMMAD MAJID QURESHI, Accountant Member
|
| Lawyers |
Mr. Rahat Shaheen Khokar,
Mr. Muhammad Akram
|
| Petitioners |
M/s. Ghazi Stationers, Rawalpindi
|
| Respondents |
The CIR, R.T.O, Rawalpindi
|
| Citations |
2015 SLD 846
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Sales Tax Rules, 2006
|
| Sections |
3,
6,
7,
8(1)(d),
11,
21(3),
22,
23,
25(5),
73,
12(5)
|