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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. 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

ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Ss.10, 8, 21 & 73---Tax credit not allowed---Refund of input tax---De-registration, blacklisting and suspension of registration---Certain transactions not admissible---Scope---Though, any subsequent blacklisting of the supplier does not render the transactions invalid or fake on this score unless such subsequent blacklisting has some nexus with the invoices in dispute, but there is another aspect of the case with regards to the genuineness of claim of input tax by the purchaser---Even if the supplier was active or operative at the time of transactions still the purchaser claiming the input tax adjustment is supposed to hold taxable invoices duly issued by the supplier and to prove the same along with the physical delivery of goods---Purchaser is required to prove the mandatory compliance of S. 73 of the Sales Tax Act, 1990 to ensure veracity of the transactions in addition to verifying normal and operative status of his suppliers---Burden of proving that input tax claim is correct lies upon the person claiming such input tax---For the purpose of input tax claim, it is also to be ascertained by the department that the sales tax was deposited in the government treasury---Once all these conditions stand fulfilled only then the claim of input tax is allowable under the law.

Other judgments reported in 2022 PTD

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