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COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, FAISALABAD vs AHMAD STRAW BOARD PRIVATE LIMITED, FAISALABAD Ss — 2023 PTD 1528 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2023 PTD 1528 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2023
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, FAISALABAD vs AHMAD STRAW BOARD PRIVATE LIMITED, FAISALABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 11; S. 36; 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-I, REGIONAL TAX OFFICE, FAISALABAD VS AHMAD STRAW BOARD PRIVATE LIMITED, FAISALABAD Ss. 11, 36 & 47---Reference---Wrong provision of law---Effect---Show-cause notice was set aside by Customs Appellate Tribunal for mentioning of S.11(3) instead of S.36 of Sales Tax Act, 1990---Validity---Merely because show-cause notices were labelled under S.11(3) instead of S.36 of Sales Tax Act, 1990, was not such a defect or vagueness to undergo test of judicial scrutiny---Such omission did not cause any prejudice to respondent-taxpayers and the same could not be declared invalid under the law---Main issues raised by parties were not decided by Customs Appellate Tribunal, therefore, High Court in reference jurisdiction was deprived of the views of the Tribunal, as Reference Application was to be decided on the basis of facts determined by Appellate Tribunal---High Court set aside order in question and matter was remanded to Customs Appellate Tribunal for decision afresh after providing opportunity of being heard to both the parties---Reference was allowed accordingly.

Other judgments reported in 2023 PTD

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