Law: Punjab Sales Tax on Services Act, 2012

Section: 3,11,13,14,48,49,52,60,60(2)

Law: Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012

Section: 6,13

(a) Punjab Sales Tax on Services Act (XLII of 2012)--Ss.52 60-Recovery of tax not levied or short-levied-Powers of adjudication-Scope-Appellant assailed order passed by Commissioner whereby it was taxed-Validity-Commissioner (Appeals), in the first round of litigation, had remanded the matter to the assessing officer but the Commissioner, without any reason, had taken up and decided the matter-If Additional Commissioner was not available at the relevant time, Commissioner could have mentioned such fact in the impugned order or before passing the order while issuing notice to the tax-payer-Subsection (2) of S.60 of Punjab Sales Tax on Services Act, 2012, empowered the Commissioner to adjudicate any case falling in the jurisdiction of any officer subordinate to him but it did not mean that a case initiated by the subordinate officer would be taken up by the Commissioner without mentioning the reasons for the same because such act amounted to curtailment of a forum for the taxpayer-Appellate Tribunal remanded the case to the competent authority with direction to decide the case afresh. 1999 PTD 1358 and 2012 PTD 964 ref. Messrs Citi Bank N.A. v Commissioner HQs Enforcement-IV PRA, Lahore 2020 PTD (Trib.) 1911 fol. (b) Punjab Sales Tax on Services Act (XLII of 2012)--S.52-Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, Rr.6 13-Recovery of tax not levied or short-levied- Adjudication orders-Principles of natural justice-Scope-Tax-payer assailed order passed by Commissioner whereby it was taxed- Validity-Tax-payer was provided only two opportunities which could not be termed as sufficient and reasonable opportunities provided to defend the cause-Rule 6 of Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, provided that principles of natural justice, fairness, reasonableness and neutrality had to be strictly observed during the proceedings-Assessing officer had not adhered to any of the sub-rules of R.13 of Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, in letter and spirit except sub-rules (iv), (v) and (vi), as there was no defence side/evidence, etc. present before the assessing officer-Impugned order…

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