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COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD vs ROSE FOOD INDUSTRIES, FAISALABAD S — 2023 PTD 1824 SUPREME-COURT

Case information

Citation
2023 PTD 1824 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD vs ROSE FOOD INDUSTRIES, FAISALABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 25---C; 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, CHENAB ZONE, RTO, FAISALABAD VS ROSE FOOD INDUSTRIES, FAISALABAD S. 25---Constitution of Pakistan, Art. 10A--- Allegation of suppression of supplies---Show cause notice, issuance of---Scrutiny or re-examination of record---Adjudicating authority adjudicating upon matters without issuance of a fresh show cause notice---Legality---In the present case re-examination of the record was in the nature of conducting an audit under section 25 of the Sales Tax Act, 1990 ('Act of 1990')---Such exercise had led the sales tax officers to raise fresh observations which were distinct from the allegations mentioned in the already served show cause notice---Respondent company, therefore, was at a disadvantage because it did not have a fair and reasonable opportunity to meet the observations since they were beyond the show cause notice which was being adjudicated---High Court had correctly appreciated that the scrutiny or re-examination of the record amounted to an audit and, therefore, the statutory requirements prescribed under section 25 of the Act of 1990 had to be complied with before adjudicating the tax liability.

Other judgments reported in 2023 PTD

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