Citation Name: 2023 PTD 384 APPELLATE-TRIBUNAL-PUNJABBookmark this Case PAKISTAN GUM AND CHEMICALS LIMITED vs

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Citation Name: 2023 PTD 384 APPELLATE-TRIBUNAL-PUNJABBookmark this Case PAKISTAN GUM AND CHEMICALS LIMITED VS ADDITIONAL COMMISSIONER, ENF-III, PRA, LAHORE art. 10-a---Right to fair trial---Opportunity of hearing---Scope---First and foremost aspect in a pending lis is, the fairness and grant of ample opportunity to both parties involved in litigation to prove its stance so that no one feels discriminated. Citation Name: 2023 PTD 384 APPELLATE-TRIBUNAL-PUNJABBookmark this Case PAKISTAN GUM AND CHEMICALS LIMITED VS ADDITIONAL COMMISSIONER, ENF-III, PRA, LAHORE Rr.13 & 16---Duty of Commissioner (appeals)---Principles of natural justice---Scope---adjudication officer is supposed and required to dilate upon all issues involved in the case and to make a speaking order thereafter, by looking into every piece of evidence produced by the parties. Citation Name: 2023 PTD 384 APPELLATE-TRIBUNAL-PUNJABBookmark this Case PAKISTAN GUM AND CHEMICALS LIMITED VS ADDITIONAL COMMISSIONER, ENF-III, PRA, LAHORE Rr.13 & 16---Punjab Sales Tax on Services Act (XLII of 2012), Ss.52 & 14---Recovery of tax not levied or short levied---Appellate Adjudication---Assessing Officer, duty of---Scope---Special provision and tax withholding provisions---Punjab Revenue Authority issued a show cause notice to the appellant for its failure to withhold and deposit sales tax on services---Assessing Officer partially accepted the stance of the appellant while rejected its' stance regarding the heads of sale promotion and freight---Appellant preferred an appeal before the Commissioner (Appeals) wherein it was held responsible for not providing the documentary evidence, therefore, findings of the Assessing Officer were upheld---Validity---Commissioner (Appeals) had failed to look into the record and the evidence produced before her i.e. copies of invoices and breakup/summary of expenses on the prescribed format---Show cause notice in the case contained the figures of trans-provincial activities of the appellant---Assessing Officer was duty bound to afford as many opportunities as possible to the appellant to get all the relevant data of the tax authorities operating on trans-provincial basis to arrive at the exact amount of tax liability payable within the bounds of Punjab Revenue Authority---Case of the appellant needed a fresh decision---Appeal was accepted, impugned order was set aside and the case was remanded to the Commissioner (Appeals) with a direction to decide the case afresh after going through the available record. Citation Name: 2023 PTD 384 APPELLATE-TRIBUNAL-PUNJABBookmark this Case PAKISTAN GUM AND CHEMICALS LIMITED VS ADDITIONAL COMMISSIONER, ENF-III, PRA, LAHORE S.52---Recovery of tax not levied or short levied---Scope---Primary duty is always of the authority to dig out the truth which enables it to assess the tax demand in exact terms and not on presumption---In tax regime no presumptions or guess work is allowed to be the basis of tax demand/assessment rather the demand/assessment essentially requires it to be in exactness.

Citation Name: 2023 PTD 384 APPELLATE-TRIBUNAL-PUNJABBookmark this Case PAKISTAN GUM AND CHEMICALS LIMITED vs ADDITIONAL COMMISSIONER, ENF-III, PRA, LAHORE art — 2023 PTD 384 APPELLATE-TRIBUNAL-PUNJAB

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