AYAN TRADING COMPANY, FAISALABAD vs COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss — 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: AYAN TRADING COMPANY, FAISALABAD vs COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss
Subject matter: Tax & Customs

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

AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.33 & 34---Offences and penalties---Default surcharge---Scope---In case of penalty for late filing of returns, the initial onus of proving of mens rea is on the department---Imposing of penalties in case of committing default in payment of tax or late filing of sales tax returns is not automatic and some determination which regard to element of mens rea is required and the presence of mens rea is essential for imposition of any penalty under the law---Mens rea, in short, denotes the state of mind that would compel a person to deviate from the law or to commit an offence which also encompasses recklessness within its ambit---Concept of mens rea basically resolves around the state of mind and the conduct of the person and it is necessary to establish mens rea before levying penalty.

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