PUNJAB SMALL INDUSTRIES, RAWALPINDI vs DEPUTY COLLECTOR ADJUDICATION S — 2021 PTD 871 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 871 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: PUNJAB SMALL INDUSTRIES, RAWALPINDI vs DEPUTY COLLECTOR ADJUDICATION S
Subject matter: Tax & Customs
Provisions referred to: S. 11---G; S. 24-A---A; S. 24-A; General Clauses Act (X of 1897); General Clauses 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 SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.11---General Clauses Act (X of 1897), S.24-A---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Reasons to be stated for decision---Scope---Department issued a show cause notice to the taxpayer, alleging therein that it had evaded sales tax, which culminated in passing of the order-in-original---Appeal filed before the Collector (Appeals) was dismissed and so also by the Appellate Tribunal---Validity---Appellate Tribunal had not applied its independent mind rather it had simply referred the order of the adjudicating officer which was not a proper exercise of jurisdiction---Impugned judgment was passed in violation of S.24-A of General Clauses Act, 1897, inasmuch as it lacked valid lawful reasons---Case was remanded to the Appellate Tribunal for decision afresh.

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