This document provides a summary of multiple writ petitions filed challenging an SRO that increased sales tax from 5% to 17% on certain imports. The court summarized the arguments from both sides and found that: 1) the budget speech proposed increasing the tax rate effective July 1st, not earlier; 2) the Finance Act states it gives effect to proposals for the new fiscal year; and 3) prior case law discourages collecting new taxes before parliamentary approval. Therefore, the court declared the earlier collection of tax under the SRO null and void, and allowed refunds for the amounts paid under protest. A related contempt petition was also disposed of finding no clear evidence of coercion in tax payment.
Under the upcoming GST ( Goods and service tax) environment in INDIA the migration of registered dealers under various State Vat to GST network has started. It is the duty of every dealer to migrate. This book is a handy guide for migration related information.
GST Enrolment/Migration of Existing Assessees: Are You Ready?Rajender Kapoor
GST Enrolment of existing assessees has started in many States and is scheduled in other States in the coming days and weeks. Though Enrolment is a onetime activity but enrolling multiple clients within the specified time period would take a lot of time, effort and patience.
Presentation provides an overview of India’s GST registration process.
To learn more about how Avalara can help you with GST
automation, contact us through https://www.avalara.com/in/products/gst-calculation/
Under the upcoming GST ( Goods and service tax) environment in INDIA the migration of registered dealers under various State Vat to GST network has started. It is the duty of every dealer to migrate. This book is a handy guide for migration related information.
GST Enrolment/Migration of Existing Assessees: Are You Ready?Rajender Kapoor
GST Enrolment of existing assessees has started in many States and is scheduled in other States in the coming days and weeks. Though Enrolment is a onetime activity but enrolling multiple clients within the specified time period would take a lot of time, effort and patience.
Presentation provides an overview of India’s GST registration process.
To learn more about how Avalara can help you with GST
automation, contact us through https://www.avalara.com/in/products/gst-calculation/
OBJECTIVE
Under GST, the supplier of goods or services is liable to pay the tax to the Government. However, under the reverse charge mechanism (RCM), the liability to pay GST is cast on the recipient of the goods or services. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. In this webinar, we shall understand the applicability and provisions of RCM under GST.
Tax Quest
Finance Act, 2016 has effected a number of changes that are effective from 01.06.2016 and this
alert seeks to provide a brief view on such changes.
1. Service Tax on Ocean Freight – Import Segment
What do you think are the challenging issues, immediately affecting a person covered under earlier laws?
The objective of this presentation is to impart understanding on various issues which a business unit/service provider shall face in this change over from earlier law to GST.
ECA Alert - Export of goods and servicesAkash Gupta
1. Conditions for supply of goods and service falling under category of “Export
2. Rate of Exports
3. Export of goods and/or services under bond or LUT without payment of IGST
4. Self sealing in case of export of goods
The Cabinet Secretary for National Treasury in his Budget speech announced enactment of he long awaited VAT Regulations 2017. This, after thee first drafts were published in 2014.
The subsidiary legislation seeks to streamline the VAT Act with the Tax Procedures Act 2015 and will assist in interpretation and implementation of the VAT Act 2013. These regulations took effect from 4 April 2017.
OBJECTIVE
Under GST, the supplier of goods or services is liable to pay the tax to the Government. However, under the reverse charge mechanism (RCM), the liability to pay GST is cast on the recipient of the goods or services. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. In this webinar, we shall understand the applicability and provisions of RCM under GST.
Tax Quest
Finance Act, 2016 has effected a number of changes that are effective from 01.06.2016 and this
alert seeks to provide a brief view on such changes.
1. Service Tax on Ocean Freight – Import Segment
What do you think are the challenging issues, immediately affecting a person covered under earlier laws?
The objective of this presentation is to impart understanding on various issues which a business unit/service provider shall face in this change over from earlier law to GST.
ECA Alert - Export of goods and servicesAkash Gupta
1. Conditions for supply of goods and service falling under category of “Export
2. Rate of Exports
3. Export of goods and/or services under bond or LUT without payment of IGST
4. Self sealing in case of export of goods
The Cabinet Secretary for National Treasury in his Budget speech announced enactment of he long awaited VAT Regulations 2017. This, after thee first drafts were published in 2014.
The subsidiary legislation seeks to streamline the VAT Act with the Tax Procedures Act 2015 and will assist in interpretation and implementation of the VAT Act 2013. These regulations took effect from 4 April 2017.
Dear Patron,
Here we are with the Thirty forth successive issue of our monthly ‘Missive’.
We trust you will enjoy reading this Missive, even while soaking in the contents. We would very much appreciate your feedback which consistently helps us in improving and upgrading the contents.
Thanks and regards,
Knowledge Management Team
Income Tax Return efiling Due Date is extended by CBDT for income tax returns of working partners of a firm who are eligible for tax audit. Key Points to note are as under:
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The purpose of this chapter is to outline the guidance surrounding the requirement to issue a tax invoice. A tax invoice is a written paper or electronic document which records the details of a taxable supply which has been made. The issue of a valid tax invoice is important for suppliers as it may be used to dictate the date of supply, and therefore determines the tax period in which the output tax should be accounted for.
The receipt of a valid tax invoice is important for recipients of supplies as it is the primary documentary evidence used to support the recovery of VAT incurred as input tax.
Guided by “Sabka Saath, Sabka Vikas, Sabka Vishwas”, the Finance Minister Smt. Nirmala Sitharaman had introduced a new No Dispute but Trust Scheme – ‘Vivad Se Vishwas’ in the Budget 2020 in the Lok Sabha on 5th February, 2020. Expectations are that the new scheme will work better than erstwhile similar scheme “The Direct Tax Dispute Resolution Scheme, 2016”, given the kind of cases that are in appeal.
To know more:https://itatorders.in/blog/eligible-person-under-vivad-se-vishwas-scheme-2020/
Get consultation under the VSV scheme and calculate your taxes : https://www.itatorders.in/vsvcalculator
Under UAE VAT legislation, detailed tax invoices are to be issued by VAT-registrants for assessable goods or services supplied to other VAT-registered businesses. This is provided that the provisions surpass Dhs10,000. A detailed VAT invoice is often for merchants and wholesalers managing higher amounts of taxable supplies.
A VAT invoice in the UAE must contain this information in English/Arabic:
A unique invoice number (sequential, for identification purposes)
The date on which a tax invoice was issued, plus the date of supply (if they’re different)
Legal name, tax registration number, and address of the taxable person
Legal name, tax identification number, and address of the customer
Description, quantity, and type of sold goods or description of provided services
To unite price for goods/services goods, excluding the VAT charge
Rebates or discounts provided (not added in good/service’s unit price)
Total VAT amount payable (must be in AED)
Method for calculating the profit margin
Method for calculating VAT (standard, exemption, or zero rates)
The label “Tax Invoice” presented visibly on the tax document
Invoices under service tax law - Dr Sanjiv AgarwalD Murali ☆
Invoices under service tax law - Dr Sanjiv Agarwal - Article published in Business Advisor, dated December 10, 2014 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Synopsis On Annual General Meeting/Extra Ordinary General Meeting With Ordinary And Special Businesses And Ordinary And Special Resolutions with Companies (Postal Ballot) Regulations, 2018
NATURE, ORIGIN AND DEVELOPMENT OF INTERNATIONAL LAW.pptxanvithaav
These slides helps the student of international law to understand what is the nature of international law? and how international law was originated and developed?.
The slides was well structured along with the highlighted points for better understanding .
In 2020, the Ministry of Home Affairs established a committee led by Prof. (Dr.) Ranbir Singh, former Vice Chancellor of National Law University (NLU), Delhi. This committee was tasked with reviewing the three codes of criminal law. The primary objective of the committee was to propose comprehensive reforms to the country’s criminal laws in a manner that is both principled and effective.
The committee’s focus was on ensuring the safety and security of individuals, communities, and the nation as a whole. Throughout its deliberations, the committee aimed to uphold constitutional values such as justice, dignity, and the intrinsic value of each individual. Their goal was to recommend amendments to the criminal laws that align with these values and priorities.
Subsequently, in February, the committee successfully submitted its recommendations regarding amendments to the criminal law. These recommendations are intended to serve as a foundation for enhancing the current legal framework, promoting safety and security, and upholding the constitutional principles of justice, dignity, and the inherent worth of every individual.
How to Obtain Permanent Residency in the NetherlandsBridgeWest.eu
You can rely on our assistance if you are ready to apply for permanent residency. Find out more at: https://immigration-netherlands.com/obtain-a-permanent-residence-permit-in-the-netherlands/.
ALL EYES ON RAFAH BUT WHY Explain more.pdf46adnanshahzad
All eyes on Rafah: But why?. The Rafah border crossing, a crucial point between Egypt and the Gaza Strip, often finds itself at the center of global attention. As we explore the significance of Rafah, we’ll uncover why all eyes are on Rafah and the complexities surrounding this pivotal region.
INTRODUCTION
What makes Rafah so significant that it captures global attention? The phrase ‘All eyes are on Rafah’ resonates not just with those in the region but with people worldwide who recognize its strategic, humanitarian, and political importance. In this guide, we will delve into the factors that make Rafah a focal point for international interest, examining its historical context, humanitarian challenges, and political dimensions.
1. 1
W.P. No.2859/2014 etc.
FORM NO.HCJD/C
JUDGMENT SHEET
IN THE ISLAMABAD HIGH COURT,
ISLAMABAD
CASE NO. : W.P. NO.2859/2014
M/s Eman Enterprises
Vs.
Federation of Pakistan etc.
CASE NO. : W.P. NO.2860/2014
M/s Al-Imdad General Trading Company
Vs.
Federation of Pakistan etc.
CASE NO. : W.P. NO.2953/2014
M/s Home Style Corporation
Vs.
Federation of Pakistan etc.
CASE NO. : W.P. NO.2954/2014
M/s Bed & Blanket Pvt. Ltd.
Vs.
Federation of Pakistan etc.
CASE NO. : W.P. NO.3086/2014
M/s Trade Channels
Vs.
Federation of Pakistan etc.
CASE NO. : CRL. ORG. NO.395/2014
M/s Eman Enterprises
Vs.
Muhammad Saleem, Collector of Customs, Karachi etc.
Date of hearing : 13.10.2014
Petitioners by : Mr. Naveed Zafar Khan, Advocate
Mr. Tanveer Azam Cheema, Advocate
Respondents by : Mr. Zahid Idrees Mufti, Advocate
Raja Muhammad Iqbal, Advocate
Mr. Jahangir Khan Jadoon, Standing Counsel.
NOOR-UL-HAQ N. QURESHI J. All the above captioned petitions are being disposed of vide this consolidated judgment, as common questions of law and facts are involved therein.
2. 2
W.P. No.2859/2014 etc.
2. In all these writ petitions, the petitioners have prayed as under:-
“The instant petition may very kindly be allowed and SRO No.420(I)/2014 dated 04.06.2014 may very kindly be declared as unconstitutional being ultra vires of the fundamental rights of the petitioners/registered persons.
It is further prayed that in the meanwhile, the respondents may be directed to allow the petitioners’ goods to be cleared against reduce rate of sales tax @ 5% till the final disposal of the case or till 30.06.2014”
3. Through Criminal Original filed in W.P. No.2859/2014, the petitioner seeks prosecution of respondents for violating the interim order dated 12.06.2014 passed in CM No.01/2014.
4. Facts in brief are that petitioners are registered with Federal Board of Revenue as ‘Exporters & Importers” and are the registered persons/tax payers. The petitioners are involved in the import/export of various articles falling under SRO No.1125(I)/2011 dated 31.12.2011 and were subjected to reduced sales tax rate of 5%. Later on, SRO No.420(I)/2014 dated 04.06.2014 was issued, whereby SRO No.1125(I)/2011 dated 31.12.2011 was amended in the term that sales tax was increased from 5% to 17% on the import of finished goods covered under SRO No.1125(I)/2011 dated 31.12.2011, which has been challenged through above titled writ petition.
5. Moreover, as per facts contained in contempt petition, despite suspension of impugned SRO No.420(I)/2014 dated 04.06.2014, the petitioner had to pay tax at import stage @ 17% instead of 5% amounting to Rs.8,677,268/- in shape of pay orders instead of post dated cheques as ordered by this Court.
6. Learned counsel for the petitioners has contended that in the budget speech dated 03.06.2014 delivered by the Finance Minister, SRO No.1125(I)/2011 dated 31.12.2011 was intended to be revisited and it was proposed to amend the said SRO to provide for charging of sales tax at the
3. 3
W.P. No.2859/2014 etc.
standard rate of 17% instead of 5% on the import of finished articles of leather and textile as budgetary measures for the Financial Year 2014-15. It is contended that this proposal was to be implemented w.e.f. 01-07.2014 in view of dictum laid down by the Hon’ble Supreme Court of Pakistan cited as 2013 SCMR 1337, wherein the August Supreme Court of Pakistan has totally discouraged collection of sales tax before passing of Finance Bill from the Parliament, but SRO No.420(I)/2014 dated 04.06.2014 was issued amending SRO No.1125(I)/2011 dated 31.12.2011 to give effect to the above proposal which resulted in increase of sales tax from 5% to 17% on the import of finished goods. Consequently, the petitioners were asked to deposit 17% sales tax before passing of Finance Bill. It is contended that in the absence of approval of budget by Parliament for the next Financial Year i.e. 2014-15, such amendment made through the impugned SRO amounting to imposition of tax at higher rate is illegal, unlawful and outside the purview of delegated legislation and as such, the amendment is liable to be struck down. In furtherance of his arguments, learned counsel for the petitioners has contended that recent amendment made through impugned SRO is against the law and fundamental rights as guaranteed by the Constitution of Islamic Republic of Pakistan.
7. On the other hand, it has been argued by the learned counsel for respondents that earlier, SRO No.1125(I)/2011 dated 31.12.2011 was issued in order to encourage the five major export oriented sectors namely textile, leather, carpets, surgical and sports goods. It is contended that impugned SRO No.420(I)/2014 dated 04.06.2014 has been issued withdrawing the concessionary rate of sales tax for which, no amendment through Finance Act is involved. Such amendments in notifications can be made at any time during the financial year, which are not dependent on passing the
4. 4
W.P. No.2859/2014 etc.
Finance Bill by the Parliament. Moreover, through impugned SRO, exemption regarding levy of reduced rate of tax has been withdrawn which is an inherent power of the Federal Government under the provisions of Sales Tax Act, 1990, which is not dependent upon approval of the Parliament. It is argued that withdrawal of concessionary rate of sales tax on any item which is generally applicable to all importers and suppliers of such item does not violate any fundamental rights of the petitioners. As far as reported judgment relied upon by the learned counsel for the petitioners is concerned, it has been argued by the learned counsel for the respondents that same is not applicable to the present case, because it has been held by the Hon’ble Supreme Court of Pakistan that no tax could be levied or Government could not enhance the rate of tax without approval of the Parliament, but in the instant case, the Government did not enhance sales tax, rather concessionary rate of sales tax was withdrawn. In support of his contention, he has relied upon PLD 1965 (W.P.) Peshawar 249, wherein, it was held that withdrawal of exemption does not amount to fresh imposition or levy of duty within the meaning of Article 48 of the Constitution of Pakistan (1962).
8. In Criminal Original No.395/2014, learned counsel for the petitioners has mainly alleged that despite suspension of impugned SRO No.420(I)/2014 dated 04.06.2014 vide order dated 12.06.2014 passed in CM No.01-2014 in W.P. No.2859-2014, the petitioner was forced to pay an amount of Rs.8,677,268/- in shape of pay orders instead of post dated cheques. It has been contended that GDs were filed as protest, as the Customs Department did not accept the above order passed by this Court.
9. I have heard the arguments and perused record as well as authorities referred by both the sides.
5. 5
W.P. No.2859/2014 etc.
10. From the record, it is evident that in the budget speech delivered by the Finance Minister dated 03.06.2014, SRO No.1125(I)/2011 dated 31.12.2011 was intended to be revisited and it was proposed to amend the said SRO to provide for charging of sales tax at the standard rate of 17% instead of 5% on import of finished articles of leather and textile as budgetary measures for the Financial Year 2014-15. Moreover, this proposal was to be implemented w.e.f. 01-07.2014. The relevant part of budget speech regarding amendment in SRO No.1125(I)/2011 dated 31.12.2011 is reproduced hereunder:-
“SRO No.1125(I)/2011 is being revisited and it is proposed to amend the said SRO to provide for charging of sales tax at the standard rate of 17% on the import of finished articles of leather and textile.
Enforced through amendment in the Notification, effective from 01.07.2014”
So, the contention of learned counsel for the petitioner that impugned SRO No.420(I)/2014 dated 04.06.2014 should have taken effect from 01.07.2014 and not from the date of its issuance i.e. 04.06.2014, as amendment in SRO No.1125(I)/2011 dated 31.12.2011 was proposed in the budget speech for the Financial Year 2014-15, carries weight.
11. Moreover, in the preface of Finance Act, 2014, it has clearly been mentioned as under:-
“An act to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2014, and to amend and enact certain laws”.
12. The above contention is further strengthened in view of dictum laid down by the Hon’ble Supreme Court of Pakistan cited as 2013 SCMR 1337, wherein the August Supreme Court of Pakistan has totally discouraged collection of sales tax before passing of Finance Bill from the Parliament.
6. 6
W.P. No.2859/2014 etc.
13. In view of above, I do not agree with the contention of the learned counsel for the respondents that through impugned SRO, exemption regarding levy of reduced rate of sales tax has been withdrawn which is an inherent power of the Federal Government under the provisions of Sales Tax Act, 1990, which is not dependent upon approval of the Parliament for the reason that if amendment was not intended to be made through the budgetary measures for the Financial Year 2014-15, then there had been no bar upon the Department to withdraw exemption regarding levy of reduced rate of tax, but here, it is not the case.
14. In view of above legal position as well as narrated reasons, I have reached to the conclusion that collection of sales tax @ 17% i.e. standard rate of sales tax through impugned SRO w.e.f. 04.06.2014 is not justified. Therefore, collection of tax from 5% to 17% w.e.f. 04.06.2014 to 30.06.2014 is declared null and void, as it should have been made from the beginning of Financial Year 2014-15 i.e. 01.07.2014.
15. All the writ petitions titled above are hereby allowed to the extent and in the manner as indicated above, whereas Criminal Original No.395/2014 stands disposed of in view thereof.
16. Raja Muhammad Iqbal, Advocate, learned counsel for respondent No.1 in Crl. Org. No.395/2014 has entered appearance when this order was being dictated and exhibited his ignorance regarding fixation of this matter. However, he submitted reply on behalf of respondent No.1, which is taken on record, wherein the above allegation has been denied.
17. The documents attached with the reply of respondents show that GD was filed, but it does not transpire any such allegation leveled or recorded thereon which could prove that payment of tax was made under
7. 7
W.P. No.2859/2014 etc.
coercion. The petitioners also relied upon a letter dated 18.06.2014 communicated to the Collector (Customs), Karachi, but again, no endorcement of its receipt or mode of service has been mentioned thereupon nor other documentary evidence has been produced in support thereof for effecting service of the said order to the Collector (Customs) i.e. respondent No.1, therefore, prima facie no act has been done by the proposed contemnors which constitutes contempt of court, therefore, above titled Criminal Original stands disposed of.
18. As this Court has passed this judgment whereby final fate of writ petitions as well as above titled Criminal Original has been decided therefore the petitioner is at liberty to approach the Customs Authorities for refund of said amount deposited earlier under protest as mentioned in Criminal Original.
(NOOR-UL-HAQ N. QURESHI)
JUDGE
Announced in Open Court on ________
JUDGE
Approved for Reporting
JUDGE
Zawar