RAHAT CAFÉ, RAWALPINDI vs GOVERNMENT OF PUNJAB through Secretary Finance Ss — 2024 PTD 989 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 989 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: RAHAT CAFÉ, RAWALPINDI vs GOVERNMENT OF PUNJAB through Secretary Finance Ss
Subject matter: Criminal
Provisions referred to: S. 24; S. 52; S. 57; Services Act; Service 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

RAHAT CAFÉ, RAWALPINDI VS GOVERNMENT OF PUNJAB through Secretary Finance Ss.24 & 52---Constitution of Pakistan, Art. 199---Constitutional petition---Show-cause notice---Producing of documents and providing of information---Object, purpose and scope---Petitioners / taxpayers were aggrieved of show cause notices issued under S. 24(2) of Punjab Sales Tax on Services Act, 2012, by respondent / Authority, without assessment of liability---Validity---Intent behind provision of S. 52 of Punjab Sales Tax on Services Act, 2012, in connection with requisite inquiry was to bring on record justified footings and reasons for assessment of tax liabilities on basis of record---Impugned notices were bereft of requisite inquiry prescribed under the umbrella of Punjab Sales Tax on Service Act, 2012---Said notices were without strength of due inquiry and petitioners / taxpayers were not afforded opportunity of hearing---Objections raised by the petitioners / taxpayers in their respective replies were not given due consideration---High Court set aside show-cause notices, as the same could not be allowed to breath in field anymore---High Court remanded the matter to respondent / authority to first conduct due inquiry in terms of S. 57 of Punjab Sales Tax on Services Act, 2012, after ensuring submission of replies by all the petitioners / taxpayers---Constitutional petition was allowed accordingly.

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