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COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR vs GADOON TEXTILE MILLS, GADOON AMAZAI SWABI Ss — 2022 PTD 1776 PESHAWAR-HIGH-COURT

Case information

Citation
2022 PTD 1776 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR vs GADOON TEXTILE MILLS, GADOON AMAZAI SWABI Ss
Subject matter
Tax & Customs
Provisions referred to
S. 73; 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

COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR VS GADOON TEXTILE MILLS, GADOON AMAZAI SWABI Ss.8(ca), 47 & 73---Refund of sales tax---Tax credit not allowed---Dispute was with regard to tax credit not allowed on the ground that sales tax was not deposited in Government treasury with regard to goods or service---Validity---Two conditions were necessary under Ss. 8 (ca) & 73 of Sales Tax Act, 1990, to claim refusal (i)supplier deposited sales tax in Government treasury and (ii) buyer had deposited through banking channel from his business account amount of sales tax invoices in favour of supplier---Buyer fulfilled his duty as per S.73 of Sales Tax Act, 1990 but supplier did not deposit sales tax amount in government treasury, therefore, buyer was not entitled to a refund of sales tax---Only duty on buyer under S.73 of Sales Tax Act, 1990 was that if payment of amount for transaction exceeding Rupees 50,000/- was made by a cross cheque drawn on a Bank or by cross Bank draft or cross pay order, or any other crossed banking instrument showing transfer of amount of sales tax invoice in favour of supplier from business Bank account of the buyer---Such condition as envisaged under S.73 of Sales Tax Act, 1990 was fully complied with by the buyer but law on the subject was silent that if department had recovered sales tax from supplier that would happen to refund of the buyer---Order of Appellate Tribunal Inland Revenue directing authorities to recover sales tax from supplier and then returned it to buyer was well reasoned---High Court declined to interfere in the order passed by Appellate Tribunal Inland Revenue---Reference was dismissed, in circumstances. Head NotesCase Description

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