| Case ID |
f35ce807-441e-4b90-8f3e-2665bb2201fb |
| Body |
View case body. Login to View |
| Case Number |
W.P. No. 11929 of 2006 |
| Decision Date |
Jun 02, 2015 |
| Hearing Date |
|
| Decision |
The Lahore High Court ruled that the impugned order issued by the Federal Board of Revenue (FBR) was not sustainable due to procedural lapses. The court found that the FBR failed to issue a notice or provide the petitioner with an opportunity to be heard before passing the order. The court emphasized the importance of following the proper legal procedures as mandated by the Sales Tax Act, 1990, specifically Section 45A, which requires the taxpayer to be notified and heard before any adverse action is taken. Consequently, the court set aside the FBR's order and directed it to issue notice to the petitioner, hold a hearing, and pass a new order in compliance with the law. |
| Summary |
This case revolves around the Sales Tax Act, 1990, where the petitioner, Carvan Enterprises, challenged the decision of the Federal Board of Revenue regarding a refund of sales tax. The petitioner had received a show cause notice alleging that the refund was not admissible, leading to a penalty. The Lahore High Court found that the FBR did not follow due process as outlined in the Sales Tax Act. The court's decision highlights the significance of procedural fairness and the right to a hearing before any adverse decisions are made by tax authorities. This ruling serves as a precedent for future cases involving tax refunds and the rights of taxpayers under the law, ensuring that agencies adhere to legal requirements. Keywords such as 'Sales Tax Act', 'Federal Board of Revenue', 'taxpayer rights', and 'legal procedures' are critical for SEO optimization. |
| Court |
Lahore High Court
|
| Entities Involved |
Federal Board of Revenue,
Federal Tax Ombudsman
|
| Judges |
IJAZ UL AHSAN, J.
|
| Lawyers |
Mian Abdul Ghaffar for Petitioner,
Sarfraz Ahmad Cheema for Respondents
|
| Petitioners |
CARVAN ENTERPRISES through Manager
|
| Respondents |
3 others,
CENTRAL BOARD OF REVENUE through Second Secretary
|
| Citations |
2016 SLD 1246,
(2016) 114 TAX 214
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Constitution of Pakistan, 1973,
Federal Excise Act, 2005
|
| Sections |
45,
45A,
45-B(2),
199,
32
|