GHANI GLOBAL GLASS LTD. vs FEDERAL BOARD OF REVENUE Ss — 2021 PTD 553 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 553 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: GHANI GLOBAL GLASS LTD. vs FEDERAL BOARD OF REVENUE Ss
Subject matter: Criminal
Provisions referred to: S. 66; Sales Tax Act

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

GHANI GLOBAL GLASS LTD. VS FEDERAL BOARD OF REVENUE Ss.66 & 3---Constitution of Pakistan, Art.199---Constitutional petition---Determination of sales tax liability---Refund / adjustment under S.66 of the Sales Tax Act, 1990---Tax claimed to have been paid or overpaid through inadvertence, error or misconstruction or refund of tax on account of input adjustment---Scope---Petitioner/taxpayer impugned order of Department whereby its claim for refund of excess amount of tax deposited inadvertently, which was undisputed by Department, was declined on ground that such request was not within time stipulated under S.66 of Sales Tax Act, 1990 --- Contention of petitioner, inter alia, was that such delay occurred as petitioner had first filed an application with another wing of the Department, which application was within time, however, when petitioner made request to transfer the matter to relevant wing which was the correct forum, then the said application was declined on ground of being filed late --- Validity----Application of petitioner / taxpayer remained pending with another wing of the Department, therefore it could neither be said to be time-barred nor required obtaining of condonation of delay, especially in view of the fact that when tax was not payable under the law, it could only be termed as an erroneous payment due to inadvertence and therefore, declining petitioner's claim for such refund was unwarranted--- Impugned order was set aside, and Department was directed to return the excess and undisputed amount to petitioner within a period of fifteen days --- Constitutional petition was allowed, accordingly.

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