PUNJAB BEVERAGE CO. LTD. vs COMMISSIONER (PRA), FAISALABAD S — 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 S
Subject matter: Tax & Customs
Provisions referred to: S. 52---P

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 S.52---Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, Rr.6 & 13---Recovery of tax not levied or short-levied---Adjudication orders---Principles of natural justice---Scope---Tax-payer assailed order passed by Commissioner whereby it was taxed---Validity---Tax-payer was provided only two opportunities which could not be termed as sufficient and reasonable opportunities provided to defend the cause---Rule 6 of Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, provided that principles of natural justice, fairness, reasonableness and neutrality had to be strictly observed during the proceedings---Assessing officer had not adhered to any of the sub-rules of R.13 of Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, in letter and spirit except sub-rules (iv), (v) and (vi), as there was no defence side/evidence, etc. present before the assessing officer---Impugned order consisted of hardly four lines---Appellate Tribunal observed that tax-payer should have avoided evasive approach to reap the fruits of Rr. 6 & 13 of Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012---Case was remanded to the competent authority with a direction to decide the case afresh.

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