PREMIER KADANWARI DEVELOPMENT COMPANY LTD. versus CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, ISLAMABAD
Sales tax collection and payment on Sections 34 and 33 Natural Gas Rules, 1999 [Section RO 1040 (I) / 99, dated September 14, 1999], R4 (2) under section R463 (I) / 2007. Article 9 6, 2007, the High Court finds the enforcement of taxpayers before additional taxes and penalties, natural gas exploration, production and supply company, negligence of the Adjudicating Officer, and the appellate tribunal under which the taxpayers were denied payment of sales tax. went. It spoke to R4 (2) after a month of supply of gas and Natural Gas Regulations, 1999 (Sales RO 1040 (I) / 99, Sales Tax Receipt and Payment on September 14, 1999). Identified. , Was not applicable to the taxpayers case as it applies only to gas companies who have sold gas to eliminate the consumer / consumer from the taxpayers under sections 33 and 34 of the Additional Taxes and Penalties Sales Tax Act Receipt was ordered. , 1990 Taxpayers' dispute was that 4 of 2 (2) black natural gas regulations, the payment and payment of cell tax on 1999 (section RO 1040 (I) / 99, dated September 14, 1999), were the same by taxpayers. On the 15th day of the second month after the month, the outstanding sales tax was paid. The provision that was approved was introduced by the Federal Government on section RO 463 (I) / 2007 dated 9th 2007, which provided general amnesty for sales taxpayers, and the taxpayers fixed rates. It was equally entitled to apologize in section R, like any other registered person who paid the tax amount after the issuance of the current section RO taxpayer, paid the original amount. But did not pay the amount on or before the due date
