| Citation(s) |
|---|
| 2017 SLG 855 2017 SLD 855 = 2018 PTD 2287 |
Sales Tax Appeal No. 190/IB/2016, Tax Period from 01/2010 to12/2010, Date of Hearing: 01.12.2016 Date of Decision:01.03.2017
SHAHID MASOOD MANZAR, JUDICIAL MEMBER, MUHAMMAD RIAZ, ACCOUNTANT MEMBER
Appellant by: Mr. Tahir Razzaque Khan, FCA, Authorised Representative and Mr. Shaheer Bin Tahir, Advocate.
Respondent by: Mr. Imran Shah, FCMA, Departmental Representative
AIRBLUE LIMITED (--Appellant)VSCOMMISSIONER INLAND REVENUE. Zone-I, LARGE TAXPAYER UNIT, ISLAMABAD (--Respondent)
Law: Federal Excise Act, 2005
Section: 3,14,14(1),42B
Law: Constitution of Pakistan, 1973
Section: 53 ofFourth Schedule
Law: Sales Tax Act, 1990
Section: 2(5AC),2(14),2(35),3,4(b),6,7,8,8(1)(ca) ,8(1)(caa),11,11(5),22,26,73
Summary ;
Background and Case Progression
The appellant, Airblue Ltd., a public limited airline company, challenged an appellate order by the Commissioner Inland Revenue (Appeals-I), Islamabad, under section 14 of the Federal Excise Act, 2005.
The dispute arose after an audit for tax periods January–December 2010, which led to a show cause notice and a demand of Rs. 32,792,634 (plus surcharge and penalty) for alleged non-compliance with Federal Excise and Sales Tax laws.