The COMMISSIONER INLAND REVENUE vs FERROUS ENGINEERING INDUSTRY S — 2021 PTD 1270 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1270 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: The COMMISSIONER INLAND REVENUE vs FERROUS ENGINEERING INDUSTRY S
Subject matter: Tax & Customs
Provisions referred to: S. 8B---; S. 8B

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

The COMMISSIONER INLAND REVENUE VS FERROUS ENGINEERING INDUSTRY S.8B---adjustible input tax---adjustment of input tax in excess of ninety per cent---Procedural lapse---Scope---Department assailed the registered person's act of adjusting 100% input tax instead of 90% in violation of S.8B of Sales Tax act, 1990---Validity---Department was seeking recovery of said 10% excess input tax adjustment amount---Even if the said amount was paid, it would be part of carried forward amount and ultimately registered person would be entitled to claim input tax adjustment of said amount as well at the end of the year, hence, the claim of 100% tax adjustment was only a procedural lapse---Recovery of said amount from the registered person was not justified---Reference application was disposed of accordingly.

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