PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, REGIONAL TAX OFFICE, LAHORE vs RAFAQAT MARKETING, LAHORE Ss — 2023 PTD 720 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2023 PTD 720 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2023
Reporter
PTD
Parties
COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, REGIONAL TAX OFFICE, LAHORE vs RAFAQAT MARKETING, LAHORE 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

COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, REGIONAL TAX OFFICE, LAHORE VS RAFAQAT MARKETING, LAHORE Ss. 21(3), 47 & 73---Sales Tax Rules, 2006, R.12 (5)---Reference---Refund claims---Scrutiny---Factual controversy---Dispute was with regard to invoices issued by suppliers who had either been declared blacklisted or were non-existent with "registration suspended" status---Show-Cause Notices for refund claims issued by authorities were rejected by Appellate Tribunal Inland Revenue---Validity---Findings of facts were given by Appellate Tribunal Inland Revenue that respondent-taxpayer produced relevant documents including invoices, proof of purchases and payments through banks and compliance of S.73 of Sales Tax Act,1990 was also made---Authorities failed to show that findings of facts made by Appellate Tribunal Inland Revenue were either perverse or contrary to record---High Court decided the question against authorities and in favour of respondent-taxpayer---Reference was dismissed, in circumstances.

Other judgments reported in 2023 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English