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GRAVITY TRADING CO. HYDERABAD vs COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S — 2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
GRAVITY TRADING CO. HYDERABAD vs COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 21---D; S. 21; 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

GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S. 21---Deregistration and blacklisting---Change of address---Tax payer was aggrieved of order passed by tax authorities under S. 21(2) of Sales Tax Act, 1990, whereby taxpayer was blacklisted---Validity---Taxpayer sought through a letter restoration of its registration and had also informed to tax authorities for its relocation---Taxpayer also sought verification of its business genuineness---Taxpayer did not falsify any information so also had not committed any tax fraud---No claim of input tax adjustment or refund was sought by taxpayer as it was registered as commercial importer and had discharged its liabilities at import stage---Question of loss to exchequer was incomprehensible---Appellate Tribunal Inland Revenue set aside the order passed by Commissioner Inland Revenue---Appeal was allowed in circumstances.

Other judgments reported in 2022 PTD

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