| Case ID |
67a6d8e5-c1ef-4615-93cd-1e062034e376 |
| Body |
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| Case Number |
STA NO. 1219/LB/2018 |
| Decision Date |
Jan 04, 2024 |
| Hearing Date |
Jan 04, 2024 |
| Decision |
The case before the Appellate Tribunal Inland Revenue involved an appeal by M/s. Tariq Steel Furnace against the decision made by the CIR, CRTO, Lahore. During the hearing on January 4, 2024, the tribunal found that the appellant did not appear, while the respondent was represented by Mr. Ali Khalid, DR. The tribunal's decision will be based on the merits of the case as presented, taking into consideration the provisions under Section 38 of the Sales Tax Act, 1990. This section pertains to the procedures and requirements related to sales tax assessments. The tribunal will issue its order following the deliberation of the facts and evidence presented in the appeal. |
| Summary |
In the case STA NO. 1219/LB/2018, the Appellate Tribunal Inland Revenue in Lahore addressed an appeal filed by M/s. Tariq Steel Furnace regarding a sales tax assessment. The hearing took place on January 4, 2024, and was presided over by Judicial Member Sarfraz Ali Khan and Accountant Member Shaban Bhatti. The appellant did not appear in court, while the respondent, represented by Mr. Ali Khalid, DR, presented the case for the Revenue. The tribunal's focus was on the application of Section 38 of the Sales Tax Act, 1990, which outlines the legal framework for sales tax disputes. The tribunal will issue a decision based on the evidence and arguments presented, emphasizing compliance with statutory requirements and fairness in tax administration. This case underscores the significance of proper representation in tax disputes and the importance of understanding the legal provisions governing sales tax assessments. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Tariq Steel Furanace, Bund Road, Lahore,
CIR, CRTO, Lahore
|
| Judges |
SARFRAZ ALI KHAN, JUDICIAL MEMBER,
SHABAN BHATTI, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. Ali Khalid, DR
|
| Petitioners |
M/s. Tariq Steel Furanace, Bund Road, Lahore
|
| Respondents |
CIR, CRTO, Lahore
|
| Citations |
2024 SLD 3539
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
38
|