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CRESCENT FIBRES LTD. vs COMMISSIONER INLAND REVENUE LTO, LAHORE Ss — 2024 PTD 277 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 277 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
CRESCENT FIBRES LTD. vs COMMISSIONER INLAND REVENUE LTO, LAHORE Ss
Subject matter
Tax & Customs

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

CRESCENT FIBRES LTD. VS COMMISSIONER INLAND REVENUE LTO, LAHORE Ss. 3 &11---Late payment of sales tax---Penalty, imposition/recovery of---Scope---Mens rea of taxpayer, absence of---Willful default---Department imposed penalty on the registered person for not depositing sales tax for a period of one and half years---Contention of the appellant (registered person) was that imposition of penalty in absence of proving any mens rea was not tenable---Held, that the default ,in the present case, in making sales tax payments was for tax periods spanning almost one and half year and for a prudent mind it was not hard to understand that appellant committed willful default---Intention of the party was wholly irrelevant since there was a clear violation of the statutory provisions repetitively---Appellant had willfully violated statutory provisions with impunity---However, the Tribunal reduced the penalty to 10% of amount imposed by Authorities below as penalty---Appeal filed by the registered person against imposition of penalty for late payment of sales tax was disposed of accordingly.

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