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SHAKARGANJ FOODS PRODUCT (PVT.) LTD. vs COMMISSIONER PRA, FAISALABAD S — 2022 PTD 320 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation
2022 PTD 320 APPELLATE-TRIBUNAL-PUNJAB
Year
2022
Reporter
PTD
Parties
SHAKARGANJ FOODS PRODUCT (PVT.) LTD. vs COMMISSIONER PRA, FAISALABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 60---P; 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

SHAKARGANJ FOODS PRODUCT (PVT.) LTD. VS COMMISSIONER PRA, FAISALABAD S.60---Powers of adjudication---Scope---Appellant assailed order passed by Commissioner on the ground that show cause notice was issued by Additional Commissioner but the order was passed by Commissioner---Validity---Section 60(2), Punjab Sales Tax on Services Act, 2012, empowered the Commissioner to adjudicate any case falling in the jurisdiction and powers of any officer subordinate to him but it did not mean that whenever Commissioner felt it appropriate he could initiate the proceedings himself, which otherwise fell within the pecuniary jurisdiction of the subordinate officer, without mentioning the reasons for the same---Impugned order was bad in law as it curtailed a right of appeal of the appellant---Case was remanded to the competent officer for adjudication afresh---Appeal was accepted. Head NotesCase Description

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