Initial burden, in order to attract the provisions of S. 2(37), ST Act, 1990, lies on the Dept. to show that the registered person, knowingly, dishonestly or fraudulently and without any lawful excuse has done any act or caused any act to be done or has omitted to take any action or has caused the omission to take any action in contravention of duties or obligations imposed under the ST Act, 1990 or rules or instructions issued thereunder with the intention to understate the tax liability or underpay the tax.
| 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 |
Tax fraud---Burden of proof |