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CHAWALA ENTERPRISES, FAISALABAD vs The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD Ss — 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 Ss
Subject matter
Tax & Customs
Provisions referred to
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

CHAWALA ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD Ss.11 & 10---Sales Tax Rules, 2006, R. 34---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Refund of input tax---Refund of excess input tax not relating to zero-rated supplies---Scope---Appellant tax-payer was imposed upon a liability for illegally receiving refund against local sales---Validity---Rule 34(1)(b) of Sales Tax Rules, 2006, required the appellant to claim sales tax refund against the local supplies, if the same was not adjusted within a minimum consecutive period of twelve months or as the case may be, to carry forward the excess amount of input tax over output tax in the said tax period, however, the appellant had claimed refund in the current tax period which was a procedural omission and technical mistake---Appellant had committed procedural violation by claiming refund in the same month instead of carrying forward the excess input tax to the subsequent tax period, yet there was no legal provision in the Sales Tax Act, 1990 and the rules made thereunder which denied or extinguished the substantive right of the appellant tax-payer to claim refund of the excess input tax---Input tax paid by a registered person was an inalienable and substantive right which could not be taken away or withheld on mere some technicalities and procedural lapses , whatsoever---Impugned show-cause notice as well as consequent orders of both the authorities below were declared to be illegal, void ab initio and were set aside---Appeal was accepted.

Other judgments reported in 2022 PTD

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