GUJRANWALA FOOD INDUSTRY (PVT.) LTD. vs COMMISSIONER (APPEALS) PRA, LAHORE S — 2021 PTD 1003 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation: 2021 PTD 1003 APPELLATE-TRIBUNAL-PUNJAB
Year: 2021
Reporter: PTD
Parties: GUJRANWALA FOOD INDUSTRY (PVT.) LTD. vs COMMISSIONER (APPEALS) PRA, LAHORE S
Subject matter: Tax & Customs
Provisions referred to: S. 65---D; S. 52; Services Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

GUJRANWALA FOOD INDUSTRY (PVT.) LTD. VS COMMISSIONER (APPEALS) PRA, LAHORE S.65---Decision in appeal---Directions for issuance of fresh show-cause notice---Scope---Appellant assailed order passed by Commissioner (Appeals) whereby he had held that 'assessing officer may issue a fresh show-cause notice'---Validity---Commissioner (Appeals) had not given directions but had made observations as the word 'may' had been used which according to rules of interpretation could at best have persuasive and not mandatory connotations---Order of Commissioner (Appeals) had not caused prejudice to the appellant as the department could proceed with fresh show-cause notice with or without such observations provided the original limitation as contained in S.52(1) of Punjab Sales Tax on Services Act, 2012 had not lapsed---Commissioner (Appeals) had instead suggested the assessing officer to pass a speaking order strictly in accordance with the mandatory provisions of Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, to protect the rights of the appellant---Appeal was dismissed.

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