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ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD vs COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Ss — 2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD vs COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 2; 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

ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Ss.10, 8 & 21---Tax credit not allowed---Refund of input tax---De-registration, blacklisting and suspension of registration---Scope---Invoices which are issued by the suppliers at the time when the suppliers are operative or not blacklisted/suspended or such invoices which have no nexus with the blacklisting order cannot be held inadmissible for input tax adjustment---Initial burden lies on the department to establish that invoices had been issued during when the supplier was blacklisted or suspended---If invoices are not issued during such period of blacklisting/suspension then the department has to prove that the cause or reason for the blacklisting has some nexus with such invoices---Such burden can be shifted upon the registered person claiming adjustment or refund of tax, in case of tax fraud, in accordance with the provisions of S.2(37) of Sales Tax Act, 1990.

Other judgments reported in 2022 PTD

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