Law: Punjab Sales Tax on Services Act, 2012

Section: 14,24,35,48,60,66

Law: Punjab Sales Tax on Services (Withholding) Rules, 2015

Section: R.12

Punjab Sales Tax on Services Act (XLII of 2012)--- ----Ss. 24, 35, 48, 60 & 66---Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2015, R. 12---Wilful default---Scope---Penalty, reduction of---Taxable service---Taxpayer was a cold storage service provider and was aggrieved of show-cause notice and fine imposed by revenue authorities on late filing of returns on grounds that registration was done prior to imposition of fine penalty---Revenue authorities claimed that fine was reduced upon disclosure of registration---Validity---Show-cause notice did not clearly explain that since when taxpayer failed to submit the returns---Show-cause notice was issued, in a general manner, ignoring principles of natural justice, fairness, reasonableness and neutrality which was to be strictly observed in adjudication proceedings---Taxpayer had already been registered before receipt of show-cause notice, therefore, there was no mens rea or wilful default on his part---Intention of Legislature was that purpose of levying penalty was to deter assessee from repeating default in future but it could not be made as a resource mobilization/revenue generation measures---Appellate Tribunal Revenue Authority set aside order passed by Commissioner (Appeals) Punjab Revenue Authority as such aspect of matter was ignored---Appeal was allowed in circumstances. THIS ORDER PASSED BY: HABIB ULLAH AMIR, (D&SJ) JUDICIAL MEMBER---.--- Through a written request the learned counsel for the appellant has shown in ability to appear today due to aliment however a request is made to decide this appeal in the light of grounds agitated in this appeal, let the arguments form the side of respondent be heard. 2. Arguments heard, record perused. 3. This appeal under section 66 of the Punjab Sales Tax on Services Act, 2012 has been preferred by Messrs Al-Bashir Cold Storage feeling aggrieved of order dated 24-09-2018 passed by learned Commissioner (Appeals) PRA Lahore where by order-in-original dated 02-05-2018 of Enforcement Officer unit 04 Multan has been modified by deleting penalty of Rs. 50,000/- and reducing penalty to the tune of Rs. 40,000/-. 4. Briefly the facts of case are that…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492