COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD vs AL-SEHAR MANUFACTURER (PVT — 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD vs AL-SEHAR MANUFACTURER (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 11---

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

COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Once the transaction is complete fulfilling and complying with all the provisions of law, the supplier cannot be penalized for the default and failure of another person---Said principle is applied vice versa as well---Supplier does not have control over the buyer and no means to police the buyer to ensure that the buyer shows purchases in the sales tax return.

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