COMMISSIONER INLAND REVENUE, ZONE II, REGIONAL TAX OFFICE GUJRANWALA vs The ALLIED STAINLESS STEEL INDUSTRIES, GUJRANWALA S — 2022 PTD 1930 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 1930 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE II, REGIONAL TAX OFFICE GUJRANWALA vs The ALLIED STAINLESS STEEL INDUSTRIES, GUJRANWALA S
Subject matter: Tax & Customs
Provisions referred to: S. 14---R; S. 3-A; Federal Excise Act; Sales Tax 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

COMMISSIONER INLAND REVENUE, ZONE II, REGIONAL TAX OFFICE GUJRANWALA VS The ALLIED STAINLESS STEEL INDUSTRIES, GUJRANWALA S.14---Recovery of unpaid duty or of erroneously refunded duty or arrears of duty---Scope---Question before High Court was whether the amount of Special Excise Duty (SED) was confronted to the respondent in the show cause notice---Held; except quantifying the amount of loss with respect to non-payment of sales tax and SED and only referring to S. 3-A of Federal Excise Act, 2005, nothing was mentioned to indicate alleged violations, breaches and consequences thereof under the Federal Excise Act, 2005---Substance of allegations in notice, predominantly embodied the violations of Sales Tax Act, 1990 and allegations regarding breaches of Federal Excise Act, 2005, were conspicuously missing---Reference was decided against the department.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English