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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
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

CHAWALA ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE(A), RTO, FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---appellant was imposed upon a liability for non-payment of sales tax on disposal of polypropylene bags, paper cones and wastages, etc---Validity---Department had not denied that the appellant had supplied yarn to different registered weavers to get it converted into grey cloth on job basis accordingly against sales tax invoices for conversion charges---Such weavers had never returned the leftover wastes such as polypropylene bags and paper cones, etc., to the appellant---Department had not produced any evidence of clandestine supply of such goods, which entailed necessary delivery of goods or/and receipts of money consideration thereto, without which charge was unsubstantiated having no legal force at all hence, no tax could be assessed and recovered thereon---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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