| Citation(s) |
|---|
| 2024 SLG 4966 2024 SLD 4966 = 2025 PTCL 199 |
Appellate Tribunal Inland Revenue, Lahore
STA NO. 1427/LB/2024. Date of hearing; 10,07.2024. Date of order; 12.07.2024.
AUTHOR(S): MIAN TAUQEER ASLAM (CHAIRMAN) AND MR. MUHAMMAD JAMIL BHATTI (MEMBER)
Appellant by: Mr. Khubaib Ahmad, Advocate.
Respondents by: Mr. Muhammad Asif (DR).
STA NO. 1427/LB/2024. Date of hearing; 10,07.2024. Date of order; 12.07.2024.
AUTHOR(S): MIAN TAUQEER ASLAM (CHAIRMAN) AND MR. MUHAMMAD JAMIL BHATTI (MEMBER)
Appellant by: Mr. Khubaib Ahmad, Advocate.
Respondents by: Mr. Muhammad Asif (DR).
M/S. YOUSAF FAZAL ELECTRONICS & HOME APPLIANCES, FAISALABAD …… APPELLANT
VS
THE CIR, RTO, LAHORE …… RESPONDENTS:
Law: Sales Tax Act, 1990
Section: 2(43A),3(9A),11,33,33(25A),40C
Law: Sales Tax Rules, 2006
Section: 150ZEG
SUMMARY
The Appellate Tribunal Inland Revenue, Lahore held that penalty under section 33(25A) of the Sales Tax Act, 1990 cannot be imposed merely on temporary disconnection of POS where the retailer is already integrated with FBR’s POS system and no sales are made during the alleged period. Since the appellant remained integrated, produced Annex-C showing POS-based sales, and the department failed to establish any actual violation, the penalty was declared illegal and set aside.