CITY CASH AND CARRY, FAISALABAD vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss

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CITY CASH AND CARRY, FAISALABAD VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss.3(9-a), 11, 33(24) & 40-C---Issuance of invoices by the registered person outside the Point of Sales (POS) system---Penalty---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Plea of the appellant (registered person) was that S.11 of the sales Tax act, 1990, for being related to short payment of tax , could only be invoked for assessment purposes and not for penalty---Held, that 'sales tax' included the tax, additional tax, default charge, a fine, penalty of any other sum payable under the provisions of the Sales Tax act, 1990, or the Rules made thereunder---Sales tax (including penalty) could only be assessed and recovered under S. 11 of the Sales Tax act, 1990, hence the contention of the appellant (registered person) was turned down---Tribunal upheld the impugned orders passed by both authorities below for having been passed in accordance with law---appeal filed by the taxpayer (registered person) was dismissed, in circumstances. Citation Name: 2023 PTD 1606 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case CITY CASH AND CARRY, FAISALABAD VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss. 3(9-a), 11, 33(24) & 40-C---Issuance of invoices by registered person outside the Point of Sales (POS) system---Penalty---assessment and recovery of tax short-levied, etc.---Scope---Plea of the appellant was that invoices-in-question could not be issued in prescribed manner due to some connectivity problem of the software with the internet in the computerized system at relevant time ; and that the same were duly shown in monthly sales tax returns, hence no violation of law and tax evasion had been committed---Validity---Record revealed that appellant had also been penalized for similar default on issuing invoices on different dates, which showed the regular involvement of the appellant in issuing invoices outside POS system---Every person integrated with the FBR system was required to conduct transactions in the prescribed manner and was liable for penal consequences in case of committing default---Issuance of invoices outside the POS system had not been denied by the appellant, rather had contested the default by raising the ground / plea of internet connectivity problem, which amounted to an admitted position that the appellant was habitual in committing such default as penalty was also imposed on appellant (registered person ) against other invoices of different dates---Record also showed that the appellant had not pursued the matter with due diligence before the authorities below rather had avoided the proceedings there---Plea / ground taken by the appellant appeared to be an afterthought, which was neither convincing nor substantial---Commissioner appeals had rightly confirmed the penalty order, which was nether arbitrary nor fanciful---Tribunal upheld the impugned orders for having been passed in accordance with law---appeal filed by the taxpayer(registered person) was dismissed , in circumstances.

CITY CASH AND CARRY, FAISALABAD vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss — 2023 PTD 1606 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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