2019 PTD 100
ABC Industries v. Commissioner Inland Revenue (Show-Cause Notices)
Also known as: ABC v. CIR
- Court
- high court
- Decided
- 2019
- Court name
- Lahore High Court
- Bench
- Division Bench
Summary
PLACEHOLDER summary — minimum content of a valid show-cause notice under the Sales Tax Act, 1990 and consequences of denial of opportunity of hearing.
Key holdings
1. Show-cause must specify the precise allegation and statutory provision invoked.
2. Vague or omnibus notices vitiate the proceedings.
3. Ambiguity in fiscal statutes is resolved in favour of the taxpayer.