ISLAMABAD: A division bench of Islamabad High Court reserved decision on a reference filed by M/s CMPak Limited against Appellate Tribunal Inland Revenue (ATIR) and others.
IHC division bench comprising Justice Aamer Farooq and Justice Miangul Hassan Aurangzeb heard the case and reserved the decision after submission of record which the court had directed the parties on last hearing for submission.
M/s CMPak Limited had filed the case challenging an announcement made by the Appellate Tribunal Inland Revenue (ATIR)-through which it had sustained decision announced by the department’s adjudication pertaining to the show cause notice issued to M/S CMPak Limited under the head of federal excise duty (FED).
M/S CMPak Limited had filed the reference against ATIR and had challenged its announcement before the court. FBR field office, Large Taxpayers Unit’s officers were also made respondent in the case.
The appellant had submitted that ATIR had maintained decision of LTU adjudication in ignorance of law and the appellant’s submissions were not addressed completely challenging recovery of outstanding tax amount.
ATIR, Federal Board of Revenue (FBR), officers of LTU including Commissioner Inland Revenue, and others were made respondent in the case.
The appellant had prayed the court to direct LTU not to recover the said amount and abstain from any coercive action in this regard. M/S CMPak Limited submitted before the court that the impugned order was issued under mala-fide intentions and had no legal standing or authority and the court may decide on relief which it deemed appropriate in this regard. It also stated that due legal course was not followed by the department in issuing the order.
The petitioner had prayed the court that issued order by the tax authority may kindly be suspended till the decision of appeal pending before the field office of board.
