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COMMISSIONER INLAND REVENUE, ZONE-II, REGION, MULTAN versus CHICAGO METAL WORKS (PVT.) LTD., MULTAN

The registered person was compelled to submit a tax for the purpose of collecting the amount owed to recover the arrears of the provisions of Sections 48, 2 (2A), 45B & 21 Taxes to block his national tax number. The first appellate authority accepted the appeal of the lenders and allowed the refund, Revenue claimed that a notice was issued under section 48 of the Sales Tax Act 1990 for payment of the receivables against the fake and flying receipts. ? An appeal under section 45B (1) of the Sales Tax Act 1990 cannot be filed against an order approved under s 48 of the Sales Tax Act 1990. That the first appellate authority could not justify ordering a refund without considering the facts that the input tax was claimed / adjusted on the invoices issued by the blocked / black listed suppliers. The goods on which the input tax was illegally adjusted were imported for use in manufacturing while they were sold in the market. And since no input adjustment was acceptable, the registered person claimed that the business was closed due to stoppage and had no choice but to pay the amount demanded under the protest. That they were asked to collect the money without issuing a show cause notice and making a decision in accordance with the procedure prescribed under the law. And that notice of tax accuracy under section 48 of the Sales Tax Act 1990 can only be issued for collection if the taxpayer is illegally using the taxpayer illegally. And was adjusted to input tax without complying with the requirements of the law

Related judgments — Inland, 2012

• BANK OF PUNJAB, LAHORE v. COMMISSIONER INLAND REVENUE, LTU, LAHORE 2012 PTD 1055
• C.I.R., LEGAL DIVISION, R.T.O., HYDERABAD v. MEMON MOTORS (PVT.) LTD., HYDERABAD.T.A. 2012 PTD 1076
• COMMISSIONER INLAND REVENUE, ZONE-II, MULTAN v. CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN 2012 PTD 1090
• PUNJAB BEVERAGES COMPANY (PVT.) LTD., FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2012 PTD 1094
• COMMISSIONER INCOME TAX, (LEGAL DIVISION) R.T.O., KARACHI v. TEEJAYS EXCLUSIVE (PVT.) LTD., KARACHI 2012 PTD 1105
• SWAT CERAMICS (PVT.) LTD., NOWSHERA v. ASSISTANT COMMISSIONER INLAND REVENUE AUDIT DIVISION-I, R.T.O., PESHAWAR 2012 PTD 1113
• C.I.R. (LEGAL) R.T.O., FAISALABAD v. KAMAL SPINNING MILLS (PVT.) LTD., FAISALABAD 2012 PTD 1120
• ZAHID JEE TEXTILE MILLS LTD., FAISALABAD v. COMMISSIONER (APPEALS) INLAND REVENUE (R.T.O.), FAISALABAD 2012 PTD 1123

All Inland judgments of 2012 →

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