SHOAIB AHMAD, MUHAMMAD ALI COTTON WASTE FACTORY, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 21 and 2 (17) Establishment of the Office of Federal Tax Ombudsman (XXV of 2000), Section 2 (3) Deregistration, blacklisting and registration suspension, hence the registration of cell tax suspended business premises. The machinery installed and claimed that the refund of the tax deductions at the time of importing chemicals was prevented from finalizing the departmental inquiry, taxpayers said, adding that the registration of sales tax was long overdue. There is no justification to suspend until, despite significant time-lapse, the Department has not been able to find the Commission for Sales Tax Fraud. In other cases the registration was also restored. And that discrimination against her was equivalent to being unclean. The department claimed that since no machinery was installed in the business premises, the complainant falsely stated his position as not being a manufacturer because the department had filed sales tax in other cases. Was restored, though in these cases the department has learned that no machinery is available in the business premises. Therefore, there was no justification for treating the taxpayers differently and keeping their cell tax registration suspended for a long period resulting in higher tax deductions at the import stage, resulting in a full refund. The document was filed when sales tax registration was restored, in other cases similar registrations were abolished, which was equivalent to mismanagement. The Federal Tax Ombudsman recommended that the Federal Board of Revenue instruct the Chief Commissioner to 15 Sales T
Related judgments — Federal Tax Ombudsman Pakistan, 2012