Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Recovery of tax from a taxpayer, without due process of adjudication of the case cannot be equated with confession or admission of the charge---Coercive recovery from the taxpayer under the threat of suspension of registration/detention of its directors, without final determination of liability is illegal, without lawful authority and amounts to punishment without due process of law.
If a thing is required to be done in a particular manner, the same has to be done in that manner---If the same is not done in the manner required under the law, any superstructure built thereon is required to be abolished.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2020 | M/S ISLAM SOAP INDUSTRIES (PVT.) LTD., SIALKOT Vs THE CIR, LTU, LAHORE |
Sales Tax Act (VII of 1990)a 2(37), 11, 25, 38, 40, 72B |
Recovery of tax from a taxpayer, without due process of adjudication |