| Citation(s) |
|---|
| 2024 SLG 3173 2024 SLD 3173 = 2024 PTD 989 = 2025 PTCL 558 |
Lahore High Court, Rawalpindi Bench, Rawalpindi
Writ Petition No.4290 of 2023, heard on 1st April, 2024.Dates of hearing: 18th March and 1st April, 2024.
BEFORE JAWAD HASSAN, J
Hafiz Muhammad Idris, Advocate Supreme Court with Syed Farid Ahmed Bukhari, Faizan Ahmed Mirza, Hassan Askari Kazmi, Bilal Kayani and Faisal Khurshid Awan for Petitioner (in this petition and connected W.P.No.751 of 2024).Ch. Naeem ul Haq, Advocate Supre
Writ Petition No.4290 of 2023, heard on 1st April, 2024.Dates of hearing: 18th March and 1st April, 2024.
BEFORE JAWAD HASSAN, J
Hafiz Muhammad Idris, Advocate Supreme Court with Syed Farid Ahmed Bukhari, Faizan Ahmed Mirza, Hassan Askari Kazmi, Bilal Kayani and Faisal Khurshid Awan for Petitioner (in this petition and connected W.P.No.751 of 2024).Ch. Naeem ul Haq, Advocate Supre
RAHAT CAFE, RAWALPINDI VSGOVERNMENT OF PUNJAB THROUGH SECRETARY FINANCE AND OTHERS
Law: Punjab Sales Tax on Services Act, 2012
Section: 24,24(2),48,49,52,69
Law: Constitution of Pakistan, 1973
Section: 199
Law: Income Tax Ordinance, 2001
Section: 76, 122(5)
Law: Sales Tax Act, 1990
Section: 38
Punjab Sales Tax on Services Act (XLII of 2012)----Ss.24 & 52--Constitution of Pakistan, Art. 199--Constitutional petition--Show-cause notice--Producing of documents and providing of information--Object, purpose and scope--Petitioners / taxpayers were aggrieved of show cause notices issued under S. 24(2) of Punjab Sales Tax on Services Act, 2012, by respondent / Authority, without assessment of liability--Validity--Intent behind provision of S. 52 of Punjab Sales Tax on Services Act, 2012, in connection with requisite inquiry was to bring on record justified footings and reasons for assessment of tax liabilities on basis of record--Impugned notices were bereft of requisite inquiry prescribed under the umbrella of Punjab Sales Tax on Service Act, 2012--Said notices were without strength of due inquiry and petitioners / taxpayers were not afforded opportunity of hearing--Objections raised by the petitioners / taxpayers in their respective replies were not given due consideration--High Court set aside show-cause notices, as the same could not be allowed to breath in field anymore--High Court remanded the matter to respondent / authority to first conduct due inquiry in terms of S. 57 of Punjab Sales Tax on Services Act, 2012, after ensuring submission of replies by all the petitioners / taxpayers--Constitutional petition was allowed accordingly.Commissioner Inland Revenue, Lahore v. Messrs Millat Tractors Limited, Lahore and others 2024 SCMR 700 fol.JUDGMENT:JAWAD HASSAN, JUSTICE:---.---This judgment will also decide the connected petitions listed in Schedule-A beside this petition, as common questions of law and facts are involved in all these constitutional petitions.2. The Petitioner in the instant petition and in the connected petitions (hereinafter would be referred as the �Petitioners�) have challenged the vires of show cause notices (the �impugned notices�) under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the �Constitution�) issued under Section 24(2) of the Punjab Sales Tax on Services Act, 2012 (the �Act�) by the Respondent No.3/Additional Commissioner Punjab Revenue Authority, Finance Department, Government…