POLY PACK (PVT.) LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 11, 36 and 45A (4) Complaint against illegal decision of sales tax demand The company complaining of sales tax audit from 2001 to 2011, which for more than four years from 2007 to 2011, Had issued the showcase notice. 36 of the Sales Tax Act 1990, stating that the company is obliged to pay the sales tax due to the detection of taxable sales made during that period, including the sale of excess stock of raw materials, Documentation regarding stock of goods was not produced. The company, the negative signal was drawn against the company and the original order was passed which increased the demand for sales tax. The department acknowledged that the complainant was wrongly informed of the sales tax liability due to the clerical error. The first time was required under section 36 (3) of the Sales Tax Act, 1990, to be passed within 120 days of order i. Reduction in custody of the showcase notice, but more than four months after it was approved, the law permanently clarified that the cut-off date should be strictly adhered to by the complainant. Had the right to take advantage of the events and avoid incidents. After the tax is imposed, if the Department fails to finalize the proceedings on the due date within the delimitation period, the deadline, in addition to the deadline and decision to the maximum extent set forth in the notification, is timely. The department was obliged to finalize the proceedings; the alleged sale of the unregistered person and excessive stock of raw material was in fact without anecdotal evidence demanding an increased sales tax in the order.
Related judgments — Federal Tax Ombudsman Pakistan, 2012
