PUNJAB BEVERAGE CO. LTD. vs COMMISSIONER (PRA), FAISALABAD Ss — 2021 PTD 641 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation: 2021 PTD 641 APPELLATE-TRIBUNAL-PUNJAB
Year: 2021
Reporter: PTD
Parties: PUNJAB BEVERAGE CO. LTD. vs COMMISSIONER (PRA), FAISALABAD Ss
Subject matter: Criminal
Provisions referred to: S. 60; 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

PUNJAB BEVERAGE CO. LTD. VS COMMISSIONER (PRA), FAISALABAD Ss.52 & 60---Recovery of tax not levied or short-levied---Powers of adjudication---Scope---Appellant assailed order passed by Commissioner whereby it was taxed---Validity---Commissioner (Appeals), in the first round of litigation, had remanded the matter to the assessing officer but the Commissioner, without any reason, had taken up and decided the matter---If Additional Commissioner was not available at the relevant time, Commissioner could have mentioned such fact in the impugned order or before passing the order while issuing notice to the tax-payer---Subsection (2) of S.60 of Punjab Sales Tax on Services Act, 2012, empowered the Commissioner to adjudicate any case falling in the jurisdiction of any officer subordinate to him but it did not mean that a case initiated by the subordinate officer would be taken up by the Commissioner without mentioning the reasons for the same because such act amounted to curtailment of a forum for the taxpayer---Appellate Tribunal remanded the case to the competent authority with direction to decide the case afresh.

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