Law: Punjab Sales Tax on Services Act, 2012

Section: 48,49,52,52(1),67A

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

Section: 2(f)

PUNJAB SALES TAX ON SERVICES ACT, 2012 Sections: 48, 49, 52, 52(1) ,  67A - Punjab Sales Tax on Services (Withholding) Rules: 2015, Rule: 2(f) - Recovery of tax not levied or short levied - Offences and penalties - Default surcharge - Registered Withholding Agent - Failure to withhold or deposit due amount - Show Cause Notice - Order passed by Deptt, determining liability to pay tax and surcharge - Order modified by Commissioner (Appeals) reducing amount - Upholding decision by Appellate Tribunal - Reference to High Court - FACTS Facts of this Reference are that M/s Prix Pharmaceutica (Pvt) Ltd. (the Applicant) registered under Rule 2(f) of the Punjab Sales Tax on Services (withholding) Rules, 2015 (the “Rules”), as Withholding Agent, failed to withhold and deposit the due amounts of the sales tax, thereupon, a show cause notice was issued to it, the reply of which was found unsatisfactory by the department being not supported by the invoices/documents and resultantly amounts of Rs.2,547,908 and Rs.127,395 were determined qua sales tax and surcharge under sections 52 and 48 of the Act by the Commissioner Enforcement-III, vide order dated 07.08.2018. On Appeal by the Applicant-company aforesaid order was modified reducing the assessed amount to Rs.855,877 by the Commissioner (Appeals) PRA, vide order dated 11.02.2019, which was upheld by the learned Appellate Tribunal Punjab Revenue Authority Lahore, vide order dated 16.10.2019 being impugned through this Reference Application. ARGUMENTS It is contended by learned counsel for the Applicant company that along with this Reference, he has also filed an Application (C.M.No.2 of 2021) for condonation of delay on the ground that the impugned order dated 16.10.2019, passed by the learned Appellate Tribunal Punjab Revenue Authority Lahore was not served upon the Applicant in due course of time rather on submitting an Application to the authority concerned, it was made available to the Applicant on 14.07.2021 and due to very this reason it could not file this Reference Application in time. Conversely, Sardar Qasim Hassan Khan, learned Legal Advisor appearing on behalf of the Respondent department, at the outset,…

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