| Case ID |
ebc64898-3d93-4c89-8d20-5ccfffd6d6e8 |
| Body |
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| Case Number |
Complaint No. 221-L of 2007 |
| Decision Date |
Jan 01, 2007 |
| Hearing Date |
Dec 14, 2006 |
| Decision |
The Federal Tax Ombudsman found that the service of notices and orders was not conducted in accordance with legal requirements, leading to a failure in allowing the complainant adequate opportunity to present their case. The Ombudsman ruled that the Orders-in-Original were invalid due to being issued prematurely and lacking proper service documentation. Consequently, the Ombudsman recommended the cancellation of the disputed orders and mandated that fresh notices be issued to the complainant, ensuring they are given sufficient time to respond. The Ombudsman emphasized the importance of following procedural requirements to avoid maladministration and outlined corrective measures for the Revenue Division. |
| Summary |
In the case of Complaint No. 221-L of 2007, the Federal Tax Ombudsman addressed significant procedural issues related to the service of notices and orders under the Sales Tax Act, 1990 and the Federal Tax Ombudsman Ordinance, 2000. The complainant, Milli Textile (Pvt.) Ltd., alleged that their claims for tax refunds were mishandled and that they were not given a fair chance to contest the actions taken against them. The Ombudsman reviewed the evidence and found that the service through courier was not properly documented, leading to a conclusion of maladministration. The Ombudsman ordered the cancellation of the Orders-in-Original and instructed the Revenue Division to issue new notices while ensuring compliance with legal service standards. This case highlights the need for transparency and adherence to legal protocols in administrative procedures, particularly in tax matters, to protect the rights of taxpayers. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Revenue Division,
Milli Textile (Pvt.) Ltd.
|
| Judges |
JUSTICE (RETD.) MUNIR A. SHAIKH
|
| Lawyers |
Muhammad Saleem Malik, A.R.
|
| Petitioners |
Messrs MILLI TEXTILE (PVT.) LTD.
|
| Respondents |
SECRETARY, REVENUE DIVISION
|
| Citations |
2007 SLD 1723,
2007 PTD 2434
|
| Other Citations |
2004 PTD 2434
|
| Laws Involved |
Sales Tax Act, 1990,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
56(a),
36,
2(3)(i)(a),
2(3)(ii)
|