TOPS FOOD & BEVERAGES, HATTAR versus SECRETARY, REVENUE DIVISION, ISLAMABAD
The establishment of the Office of the Federal Tax Ombudsman Ordinance (XXV of 2000), non-payment of section 9 and 11 sales tax under section 36 (1) of the Sales Tax Act, 1990, without stating that This was due to non-payment. In the absence of any special allegation of delinquency and due to the delinquent act or ignorance of the complainant, misconduct or misunderstanding, the complainant will not be able to defend itself properly, such notice is faulty, vague, non-objective. Was legal, which had no legal effect.
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