The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT — 2023 CLD 559 SUPREME-COURT

Case information

Citation: 2023 CLD 559 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: CLD
Parties: The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 7---I

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

The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE VS QADBROS ENGINEERING (PVT.) LTD., LAHORE S. 7---Input tax---Company securing input adjustment of sales tax on purchases made from its alleged subsidiary/sister concern---Subsidiary/sister concern relationship---Not proved---Tax department completely failed to establish that respondent-company was the sister concern or a subsidiary company of the supplier-company---No tangible evidence was produced including the record, if any, obtained from the Securities and Exchange Commission of Pakistan (SECP) in relation to the incorporation and substratum of both the companies together with the verification of holding company of the alleged subsidiary company---Tribunal had judiciously examined the pith and substance of the transaction and then rightly reached the conclusion that the respondent-company was not a subsidiary or holding company of the supplier-company---Furthermore if the supplier issued invoices erroneously or in violation of law then the Department should have initiated legal action for recovery against them rather than the buyer (respondent) which was not the sister concern or subsidiary company of the supplier---If some fault was committed by the supplier-company while issuing invoices then the respondent-company could not be penalized or disqualified from claiming input tax adjustment in accordance with the law---Petition for leave to appeal was dismissed, and leave was refused.

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