| Citation(s) |
|---|
| 2026 SLG 333 2026 SLD 333 |
Appellate Tribunal Inland Revenue
STA No.1594/LB/2024 Tax Period September 2022 to December 2022, STA No.1595/LB/2024 Tax Period September 2023, STA No.1628/LB/2024 Tax Period March 2023 to August 2023, STA No.1629/LB/2024 Tax Period March 2023 to May 2023, STA No.1558/LB/2024 Tax Period August 2023 and October 2023
Presented By: (NASIR MAHMUD) MEMBER (RAO M. NASIR JAMIL ) MEMBER
Appellant in all appeals By: Mr. Adil Jillani, FCA
Respondent in all appeals By: Ms. Hareem Fatima,DR and Mr. Arslan Khan Tanoli DCIR Dates of Hearing: 03-07-2025 Date of Order: 17-07-2025
STA No.1594/LB/2024 Tax Period September 2022 to December 2022, STA No.1595/LB/2024 Tax Period September 2023, STA No.1628/LB/2024 Tax Period March 2023 to August 2023, STA No.1629/LB/2024 Tax Period March 2023 to May 2023, STA No.1558/LB/2024 Tax Period August 2023 and October 2023
Presented By: (NASIR MAHMUD) MEMBER (RAO M. NASIR JAMIL ) MEMBER
Appellant in all appeals By: Mr. Adil Jillani, FCA
Respondent in all appeals By: Ms. Hareem Fatima,DR and Mr. Arslan Khan Tanoli DCIR Dates of Hearing: 03-07-2025 Date of Order: 17-07-2025
M/s Maple Leaf Cement Factory Limited, Lahore ….Appellant V e r s u s The Commissioner Inland Revenue, LTO, Lahore. ….Respondent
Law: Sales Tax Act, 1990
Section: 11E, 6, 7, 8(1)(a), 8(1)(ca), 8(1)(d), 8A, 22, 23, 26,73
O r d e r; Nasir Mahmud (Member) : The subject appeals impugn the following assessment orders passed by the learned Deputy Commissioner Inland Revenue, Unit – 15, Zone – III, Large Taxpayers Office, Lahore [‘Assessing officer’ hereinafter] determining liability under the Sales Tax Act, 1990 [‘Act’ hereinafter] in consequence of proceedings concluded under section 11/11E of the Act for tax periods September, 2022 to December, 2022 (STA No.1594/LB/2024; September 2023 (STA No.1595/LB/2024; March 2023 to August 2023 (STA No.1628/LB/2024); March 2023 to May 2023 (STA No.1629/LB/2024); and August 2023 and October, 2023 (STA No.1558/LB/2024) Sr STA. No. Supplier Order-In-Original (ONO) No. Principal Default Penalty Rupees Rupees 1 STA No. 1594 Alloys Impex 23/2024 dated 16.06.2024 302,606,043 302,606,043 2 STA No. 1595 Shah Quick Services Impex 22/2024 dated 14.06.2024 25,796,820 25,796,820 3 STA No. 1628 Green Highway Impex 31/2024 dated 02.07.2024 97,445,574 97,445,574 4 STA No. 1629 Aryana Enterprise & Others 28/2024 dated 22.06.2024 379,040,199 379,040,199 5 STA No. 1858 Zahid Akbar Traders 06/2024 dated 30.08.2024 19,932,083 19,932,083 824,820,719 824,820,719 2. The brief facts leading to the present appeals are that the appellant was issued multiple show cause notices in terms of section 11 of the Act [ONO 31/2024, ONO 22/2024, 23/2024 & 28/2024] and section 11E of the Act [for ONO 06/2024] through which it was alleged that the appellant had claimed fake input sales tax, aggregating to Rs. 824,820,719/-, for multiple tax periods from September, 2022 to December, 2022 (STA No.1594/LB/2024; September 2023 (STA No.1595/LB/2024; March 2023 to August 2023 (STA No.1628/LB/2024); March 2023 to May 2023 (STA No.1629/LB/2024); and August 2023 and October, 2023 (STA No.1558/LB/2024) emanating from purchase of coal from various suppliers as tabulated above [‘suppliers’ hereinafter]. It was the Assessing officer’s contention that the parties down the supply chain who supplied coal to appellant’s immediate suppliers were…