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CHAWALA ENTERPRISES, FAISALABAD vs The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD S — 2022 PTD 1336 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1336 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
CHAWALA ENTERPRISES, FAISALABAD vs The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD S
Provisions referred to
S. 10---R

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

CHAWALA ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD S.10---Refund of input tax---Scope---Input tax paid by a registered person is an inalienable and substantive right which cannot be taken away or withheld on mere technicalities and procedural lapses whatsoever.

Other judgments reported in 2022 PTD

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