PAKISTAN FRUIT JUICE CO. (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, CTO, LAHORE S

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PAKISTAN FRUIT JUICE CO. (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, CTO, LAHORE S.11---Recovery of tax---Show-cause notice---Adjudication proceedings---Order-in-original---Limitation---Scope---First proviso to S. 11(5) is mandatory in nature and failure to comply with it would render the order invalid. Citation Name: 2023 PTD 817 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case PAKISTAN FRUIT JUICE CO. (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, CTO, LAHORE S.12---Sales Tax Act (VII of 1990), S.2(27)---Determination of value for the purposes of duty---Retail price---Scope---Appellant was held liable to include the notional value of Federal Excise Duty in retail price for the purpose of calculating sales tax on the ground that the excise duty was to be factored in while computing the 'retail price'---Validity---Department's valuation and methodology were clearly arbitrary---Notional excise duty had no connection whatsoever with the subject matter of excise duty, which was the manufacture of goods---Orders passed by the department were set aside and the appeal was accepted. Citation Name: 2023 PTD 817 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case PAKISTAN FRUIT JUICE CO. (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, CTO, LAHORE S.11---Federal Excise Act (VII of 2005), S.14---Recovery of tax---Show cause notice---Adjudication proceedings---Order-in-original---Limitation---Scope---Commissioner, under subsection (5) of S.11 of the Sales Tax Act, 1990, and subsection (2) of S. 14 of the Federal Excise Act, 2005, is obligated to record reasons in writing for the grant of an extension of time---Commissioner cannot extend the time according to his own choice and whims as a matter of routine without any limit or constraint; he can only do so after applying his mind and recording reasons for such extension in writing---Under the said provisions, routine extensions granted by the Commissioner without recording reasons are null and void---Language of the relevant provisos is clear and explicit and no exception can be taken to the fact that the Commissioner is required to adhere to the condition precedent of recording reasons in writing before passing the assessment order.

PAKISTAN FRUIT JUICE CO. (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, CTO, LAHORE S — 2023 PTD 817 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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