MILLENIUM FRANCHISES vs COMMISSIONER (APPEALS) PRA, LHR Ss — 2021 PTD 329 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation: 2021 PTD 329 APPELLATE-TRIBUNAL-PUNJAB
Year: 2021
Reporter: PTD
Parties: MILLENIUM FRANCHISES vs COMMISSIONER (APPEALS) PRA, LHR Ss
Subject matter: Tax & Customs
Provisions referred to: 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

MILLENIUM FRANCHISES VS COMMISSIONER (APPEALS) PRA, LHR Ss. 24, 2(43), 3, 10, 11, 18 & 35---assessment of tax, tax fraud, taxable service, scope of tax and allied matters, time, manner and mode of payment, return---Non-mentioning of relevant provisions of law (subsections) in the show-cause notice---Effect---Show-cause notice issued to the appellant alleged that it being franchisee was required to declare its true sales but such information was concealed which act was "tax fraud"---additional Commissioner held the appellant liable for evasion of sales tax---appeal against said order was dismissed---Contention of appellant was that the show-cause notice was vague because no subsection or clause of main provision of relevant law was mentioned---Validity---Bare reading of S.24, Punjab Sales Tax on Services act, 2012, clarified that the additional Commissioner had rightly mentioned it without mentioning its subsections as it had nothing to do with the controversy---additional Commissioner had also referred the violation of Ss. 3, 10, 11, 18 & 35 of Punjab Sales Tax on Services act, 2012, in the show-cause notice---Said sections were self-explanatory and had sufficiently encompassed the issue---Contention of the appellant was turned down.

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