ISHTIAQ STEEL INDUSTRY, LAHORE versus C.I.R., R.T.O., LAHORE
Sections 8, 19 (1), 19 (3) (C) and the 3A Sales Tax Act (VII of 1990), Article 22 and 73 of Pakistan, Article 25 Special Procedure Rules, 2007 Section R648 (I) / 2011 Dated 25 Recorded the Amnesty Required Sales Tax Record maintained under Section 22 of the Sales Tax Act, 1990, surcharges, fines, penalties and related matters as set forth in section RO 655 (I) / 2007 dated 29 6 2007. Went on to report that the taxpayers received and received special excise duty on their supply, but due to the same not being deposited in the national exchequer, the showcase notice for payment of special excise duty went. This was done while no penalty was mentioned without a default surcharge, the taxpayer claimed that in other cases the default surcharge was received only after adjusting for special excise duty on import and local purchase and no The penalty was not taken. That according to Article 25 of the Constitution, all citizens are equal. That the orders passed on the grounds stated in the showcase notice were illegal and invalid and no demand could be raised on the basis of illegal notice. Revenue acknowledged that all documents relating to input adjustment of special excise duty were provided under Section 73 of the Sales Tax Act, 1990 - Purchase Registration, Purchase Invoice, Bill of Entries and Proof of Payment and Amnesty Scheme. Balance amount was paid. And that if the taxpayer deposits the principal amount of special excise duty deposited at the relevant time and claims the benefits of a general amnesty, any tax fraud from the taxpayer
