EAGLE ENGINEERING WORKS versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 34 (1) (C) and 33 (13) of section RO 666 (I) / 2012, dated 1 6 2012 section RO 774 (I) / 2012, dated 27 6 2012 additional taxes and penalties amnesty scheme input tax Adjustment Claims During the Judicial Inquiries Against Invoices issued by blacklist suppliers illegally, sales tax was actually passed, which required the taxpayers to submit a default charge and default. A notice of penalty was issued to recover the surcharge, but it could not be recovered. , The Federal Board of Revenue announced a general amnesty, and illegally adjusted input taxpayers have applied for additional tax and penalty waivers and requested the recovery process be waived. The original sales tax was already paid. The taxpayer claimed that the taxpayer had deposited the original tax amount before the issuance of both Section Rs. The taxpayer was not admitted. And was intended to claim effect and Section RO was unanimous and was not determined that taxpayer taxpayers could not be penalized for deprivation of benefits available under Section R prior to the declaration of amnesty scheme. The benefit of taxpayers would certainly be a discri-discrimination notification that was beneficial to someone who could act out of frustration. Delaying the settlement of the application was the equivalent of instability. Instruct to exclude. Per law \ r \ n
Related judgments — Federal Tax Ombudsman Pakistan, 2013
