COMMISSIONER INLAND REVENUE, RTO, SIALKOT vs GENERAL FAN COMPANY (PVT — 2023 PTD 513 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2023 PTD 513 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, RTO, SIALKOT vs GENERAL FAN COMPANY (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 40B; S. 46

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, RTO, SIALKOT VS GENERAL FAN COMPANY (PVT.) LTD., GUJRAT appeal cannot be claimed as a right unless provided by the statute. Citation Name: 2023 PTD 513 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case COMMISSIONER INLAND REVENUE, RTO, SIALKOT VS GENERAL FAN COMPANY (PVT.) LTD., GUJRAT Ss. 46 & 40B---appeal to appellate Tribunal---Scope---Department sought vacation of stay granted by the Tribunal wherein the operation of order passed by the Federal Board of Revenue (FBR) under S.40B of the Sales Tax act, 1990, was suspended till the outcome of appeal and the department was restrained from proceeding further---Validity---appeal filed by the registered person was not maintainable as S. 46 of the Sales Tax act, 1990 did not give any right of appeal to the registered person to file an appeal before the Tribunal against an order passed by the FBR under S.40B of the Sales Tax act, 1990---No statutory right of appeal was available to the registered person---application of department was accepted and order passed by the Tribunal was vacated.

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