| Case ID |
d36b0158-7152-4994-baf0-25efa6e6eb2e |
| Body |
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| Case Number |
Sales Tax Appeal No. K-267 of 2004 |
| Decision Date |
Sep 27, 2005 |
| Hearing Date |
Sep 13, 2005 |
| Decision |
The appeal challenges the order dated 4-8-2004, passed by the Additional Collector of Customs, Sales Tax and Central Excise Adjudication, Karachi-III. The appellant was involved in taxable activities during the financial period 1996-99, yet no sales tax was paid. A show-cause notice was issued on 7-11-2001 alleging violations of the Sales Tax Act. The appellant claimed amnesty under S.R.O. 395(1)/01 but argued that a formal order from the Collector was required and not issued. The authority failed to specify grounds under section 36 of the Sales Tax Act, rendering the show-cause notice invalid. The appeal was allowed, and the impugned order was set aside, declaring the notice time-barred. |
| Summary |
This case revolves around the interpretation and application of the Sales Tax Act, 1990, particularly sections related to the issuance of show-cause notices for non-payment of sales tax. The Appellate Tribunal found that the notice issued lacked specificity regarding the legal grounds and was thus invalid. This judgment emphasizes the necessity for authorities to adhere to procedural requirements, ensuring that taxpayers are adequately informed of the basis for any allegations against them. This case is significant for similar future tax disputes, providing a precedent for the proper issuance of notices and the necessity for clear communication of legal grounds. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MRS. KHALIDA YASIN, MEMBER, JUDICIAL,
ZAFAR IQBAL, MEMBER TECHNICAL
|
| Lawyers |
Abdul Rahim Lakhani for Appellant,
Shakeel Ahmed, D.R. for Respondent
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2007 SLD 229,
2007 PTD 456
|
| Other Citations |
2001 84 Tax 133 (SC Pak.),
2005 PTD 480
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3,
14,
22,
23,
36,
46
|