ISLAMABAD: A single bench of the Islamabad High Court (IHC) on Monday issued notices to the parties in a tax reference submitted against the Appellate Tribunal Inland Revenue (ATIR) by M/s CMPak Limited.
The IHC division bench comprising Justice Aamer Farooq and Justice Miangul Hassan Aurangzeb heard the case. M/s CMPak Limited had filed the case challenging an announcement made by the 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 in head of federal excise duty (FED).
M/s CMPak Limited had filed the reference against ATIR and had challenged its announcement before the court. The FBR field office, Large Taxpayers Unit’s officers were also made respondents 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 Federal Board of Revenue (FBR).
