2023 PTD 332 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2023 PTD 332 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2023
Reporter: PTD
Subject matter: Tax & Customs
Provisions referred to: S. 10---S

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

PESHAWAR ELECTRICITY SUPPLY COMPANY (PESCO) VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Thing required by law to be done in a certain manner must be done in the same manner as prescribed by law or not at all. Citation Name: 2023 PTD 332 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case PESHAWAR ELECTRICITY SUPPLY COMPANY (PESCO) VS The COMMISSIONER INLAND REVENUE, RTO, PESHAWAR S.10---Sales Tax Rules, 2006, R. 29 [since amended]---Refund of input tax---Scrutiny and processing refund claim---Scope---Registered person claimed refund of amounts of input tax paid by it in excess of its output tax---Assessing Officer rejected the refunds claims---On appeal, Commissioner (Appeals) remanded two cases and upheld the decision of Assessing Officer in other two cases---Contention of registered person was that prescribed procedure of law under R.29(2) of the Sales Tax Rules, 2006, to process the refund claimed through CREST had not been followed by the department which rendered the entire proceedings void---Validity---Refund claims were required to be processed in accordance with the procedure prescribed in Rr.29(2) & (3) of Sales Tax Rules, 2006---Impugned orders were set aside; all the refund cases were remanded for processing the same under R.29(2) of Sales Tax Rules, 2006, within a period of thirty days; hard copies of the computerized record maintained by the registered person were not to be insisted and input tax relating to transmission and distribution losses was admissible---Appeals were disposed of accordingly.

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