Appellate Tribunal Inland Revenue
2025
THLN 3707
2025 PTD 833.
Laws Cited
Sales Tax Act, 1990 | Sales Tax Special Procedure Rules, 2007
Sections
3,11 | 2(2)

M/S TRADE ZONE INTERNATIONAL, ROHILA MANSION, PESHAWAR

VS

COMMISSIONER INLAND REVENUE, RTO, PESHAWAR

Petitioner(s) by: Danish Ali Qazi
Respondent(s) by: Dost Muhammad, D.R.
Present: MIAN ABDUL BASIT, JUDICIAL MEMBER AND DR. SHAH KHAN, ACCOUNTANT MEMBER
ORDER

MIAN ABDUL BASIT (JUDICIAL MEMBER):---.---This is an appeal filed by appellant/registered person against the Order-in-Appeal No. 207 dated 26 03 2018 passed by the learned Commissioner Inland Revenue (Appeals). Peshawar [CIR(A)], whereby the order dated 03.04.2017 made under section 11 of the Sales Tax Act, 1990 (thc Act, 1990) by the assessing officer, was confirmed.2. Brief facts leading to this appeal are that the appellant company made supplies of taxable goods to various government organizations. The concerned DDD being withholding agent deducted 1/5th amount of sales tax from the total amount of tax charged as per Rule 2(2) of Sales Tax Special Procedure (Withholding) Rules, 2007 notified vide SRO 660(I)/2007 dared 30.06.2007. But the appellant failed to deposit the rest of 4/5th amount of sales tax at Rs. 10,560,000/- as evident from the sales tax returns/profile during the tax period from April 2016 to June, 2016 in violation of section 3 of the Sales Tax Act, 1990. A show-caus...