UNITED FINISHING MILLS LIMITED vs COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE Ss — 2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: UNITED FINISHING MILLS LIMITED vs COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE Ss
Subject matter: Tax & Customs

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

UNITED FINISHING MILLS LIMITED VS COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE Ss.11 & 8---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Tax credit not allowed---Retrospective application of Computerized Risk Based Evaluation of Sales Tax (CREST)---Scope---Computerized Risk Based Evaluation of Sales Tax was enacted with effect from June, 2013---Tax period for which the appellant was charged pertained to July, 2011 to February, 2013, when CREST forming part of show-cause notice was non-existent---appellant could not be subjected to CREST retrospectively, specifically when the provision was prospective---assessment order and the order passed by Commissioner Inland Revenue (appeals) was set aside---appeal was accepted.

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