| Case ID |
d73c2fa9-5038-4970-8efd-be5d856b3c18 |
| Body |
View case body. Login to View |
| Case Number |
S.T.A. No. 1155/LB of 2019 |
| Decision Date |
Jan 29, 2020 |
| Hearing Date |
Jan 27, 2020 |
| Decision |
The appeal was filed against the Order-in-Appeal No. 86/2019 dated 26.03.2019, which dismissed the appeal of the registered person. The case involved issues of sales tax liability due to adjustments made against invoices from a blacklisted supplier. The Tribunal found that the show-cause notice was issued after the statutory limitation of five years, making the notice and subsequent orders invalid. The Tribunal emphasized the importance of adhering to statutory time limits and declared the show-cause notice time-barred, thus setting aside the orders of the authorities below. |
| Summary |
This case revolves around the Sales Tax Act, 1990, specifically addressing the limitations on tax assessments. The appellant, a registered person, challenged a tax liability imposed due to adjustments against invoices from a supplier who was blacklisted and a non-filer. The Appellate Tribunal ruled that the show-cause notice was issued after the five-year limitation period, rendering it invalid. The decision highlighted the principle that once the limitation period has lapsed, the taxpayer acquires a vested right against assessment recovery. The Tribunal's ruling set a precedent for future cases regarding timely action in tax assessments, reinforcing the legal obligation to adhere to statutory limitations. The significance of this case lies in its emphasis on taxpayer rights and the enforcement of legal timelines, which are crucial for the integrity of the taxation process in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
MESSRS WAQAS ENTERPRISES, FAISALABAD,
THE COMMISSIONER INLAND REVENUE (APPEAL), RTO, FAISALABAD
|
| Judges |
MUHAMMAD WASEEM CH.,
DR. MUHAMMAD NAEEM
|
| Lawyers |
Not available
|
| Petitioners |
Khubaib Ahmad
|
| Respondents |
Faisal Asghar
|
| Citations |
2021 SLD 1624,
2021 PTD 1508
|
| Other Citations |
2006 PTD 537,
2008 PTD 1973,
1992 SCMR 1898,
2008 PTD 981
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3,
11,
11(3),
2(37),
6,
7,
8A,
22,
23,
26,
11(5),
10,
8(ca),
8(d)
|