| Case ID |
edc6fe62-39e5-432c-8e8b-215808905a71 |
| Body |
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| Case Number |
MA (Stay) No. 92/LB/2021 |
| Decision Date |
Jan 07, 2021 |
| Hearing Date |
Jan 07, 2021 |
| Decision |
The Appellate Tribunal declined the request for a stay of proceedings based on the lack of a prima facie case. The order of the assessing officer was declared void, indicating that there was no demand or proceedings against the taxpayer. The tribunal noted that the department could only proceed afresh if warranted by facts and legal provisions. The decision emphasized that the request for stay was not allowed, but this would not prejudice the main appeal of the taxpayer. |
| Summary |
The case involves a miscellaneous application filed by M/S Emirates Supply Chain Services (PVT.) LTD seeking a stay of proceedings as per the directions of the Commissioner Inland Revenue (Appeals-II). The Appellate Tribunal examined the arguments presented by the applicant's advocate and the opposing counsel. The tribunal concluded that the order of the assessing officer was void, and therefore, there were no proceedings that warranted a stay. This case highlights the importance of understanding the implications of annulment and the conditions under which a stay may be granted in tax-related matters. It provides critical insights into the judicial interpretation of the Sales Tax Act, specifically Section 46. The decision reinforces the principle that a prima facie case must exist to justify a stay, ensuring that taxpayers are aware of their rights and the procedural requirements for appeals. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/S EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD,
THE CIR, CRTO, LAHORE
|
| Judges |
MIAN TAUQEER ASLAM, JUDICIAL MEMBER,
MUHAMMAD AZAM, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. Shahbaz Butt,
Mr. A man Ullah Virk
|
| Petitioners |
M/S EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD
|
| Respondents |
THE CIR, CRTO, LAHORE
|
| Citations |
2021 SLD 194 = (2021) 123 TAX 122
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
46
|