PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

Citation Name: 2023 PTD 450 APPELLATE-TRIBUNAL-PUNJABBookmark this Case GHALIB CITY vs ADDITIONAL COMMISSIONER PRA, JARRANWALA Ss — 2023 PTD 450 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation
2023 PTD 450 APPELLATE-TRIBUNAL-PUNJAB
Year
2023
Reporter
PTD
Parties
Citation Name: 2023 PTD 450 APPELLATE-TRIBUNAL-PUNJABBookmark this Case GHALIB CITY vs ADDITIONAL COMMISSIONER PRA, JARRANWALA Ss
Subject matter
Tax & Customs
Provisions referred to
S. 25; Services 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

Citation Name: 2023 PTD 450 APPELLATE-TRIBUNAL-PUNJABBookmark this Case GHALIB CITY VS ADDITIONAL COMMISSIONER PRA, JARRANWALA Ss.52 & 25---Recovery of tax not levied or short levied---Scope---Appellant, being a property developer, was declared to be providing taxable service as per Sr. No. 15 of the Second Schedule to Punjab Sales Tax on Services Act, 2012 and was held liable to pay certain tax---Contentions of appellant were that the show cause notice by the Authority did not contain any specification of allegation; that due to non-determination of nature of services allegedly provided by the appellant it could not be burdened with payment of the tax and that appellant was exempted from the tax levied prior to its compulsory registration---Validity---Letter issued by (Faisalabad) Development Authority in response to the query (aimed at monitoring of the tax collecting activities) made by the Additional Commissioner, Punjab Revenue Authority, had revealed that the appellant was a housing society which held an area of immovable property measuring 306.15 kanals---Relevant and requisite information had been provided by the government institution on the request of another government institution which could safely be considered as standard proof of receiving taxable services by the appellant---So far as the contention regarding levying of tax for the period prior to compulsory registration was concerned, the explanation clause of S. 25 of the Punjab Sales Tax on Services Act, 2012, dismissed the appellant's assertion---Appeal was dismissed.

Other judgments reported in 2023 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English