---Service of orders, decisions, etc.---Notices were always issued to an unconcerned registered person while the sales tax liability had been imposed on some other person---Common word in the names of said two persons created confusion and the service of notice to the taxpayer could not be effected---No proper service of notices were effected and an ex parte order passed by the department against registered person was not sustainable in the eyes of law.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2012 | MUNSIF KHAN MINHAS, JUDICIAL MEMBER
IKRAM ULLAH GHAURI, ACCOUNTANT MEMBER
Vs COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD AND ANOTHER |
Sales Tax Act (VII of 1990)----S. 56 |
Service of orders, decisions |