SAUDAGAR, EPS INDUSTRIES (PVT.) LTD. vs DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-02, ZONE-III S — 2021 PTD 2024 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 2024 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: SAUDAGAR, EPS INDUSTRIES (PVT.) LTD. vs DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-02, ZONE-III S
Subject matter: Tax & Customs
Provisions referred to: S. 3; S. 24-

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

SAUDAGAR, EPS INDUSTRIES (PVT.) LTD. VS DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-02, ZONE-III S.3(1a)---General Clauses act (X of 1897), S.24-a---SRO No.648(I)/2013, dated 09-07-2013---Scope of tax---Further tax---Reasons for decision---Scope--- Registered person assailed order passed by appellate Tribunal and submitted, inter alia, that the charge of further tax under S.3(1a) of Sales Tax act, 1990 was not examined in its true perspective---Validity---Core issue regarding category/status of sales tax registration of the applicant as manufacturer-cum-retailer, having its retail outlet substantiated through sales tax registration certificate, was not determined by the appellate Tribunal while passing the impugned order---Such exercise of jurisdiction was not proper---Impugned order was passed in violation of S.24-a of the General Clauses act, 1897, inasmuch as it lacked valid lawful reasons---Order passed by appellate Tribunal was set aside and the matter was remanded for re-adjudication through a speaking order---Reference application was disposed of accordingly.

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