"LANDMARK TAX CASE: LAHORE HIGH COURT STRIKES DOWN UNFAIR SALES TAX ASSESSMENT – A DEEP DIVE INTO LEGAL PROCEDURAL FAIRNESS (SALES TAX ACT, 1990 & GENERAL CLAUSES ACT, 1897)"
CASE SUMMARY: SABIR PRESS CALENDAR VS. COMMISSIONER INLAND REVENUE, FAISALABAD & OTHERS, LAHORE HIGH COURT CASE NO: STR NO. 73619 OF 2024 DECIDED ON: 11TH DECEMBER 2024. Table of Contents 1. Background of the Case 2. Parties Involved 3. Legal Issues 4. Key Facts 5. Applicable Laws and Sections 6. Court's Reasoning 7. Final Decision 8. References Cited 9. Key Takeaways 1. Background of the Case Sabir Press Calendar, a taxpayer registered under the Sales Tax Act, 1990, was accused of underreporting sales in its tax records. The tax authorities compared the taxpayer's income tax and sales tax returns and identified discrepancies, leading to a demand for additional tax payments. The dispute escalated through various tax forums, with the taxpayer arguing that the authorities acted beyond their jurisdiction and did not provide a fa...
