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APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND vs GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S — 2024 PLD 146 PESHAWAR-HIGH-COURT

Case information

Citation
2024 PLD 146 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2024
Reporter
PLD
Parties
APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND vs GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S
Subject matter
Tax & Customs
Provisions referred to
S. 177---S; S. 25---A; Sales Tax Act (VII of 1990)

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

APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND VS GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S. 177---Sales Tax Act (VII of 1990), S. 25---Audit---Object, purpose and scope---Purpose of audit is to ensure that taxpayer has complied with relevant fiscal laws and instructions issued by Fiscal Regulator i.e. Federal Board of Revenue---Audit is not meant to conduct a roving and fishing inquiry into the affairs of any taxpayer in order to fish for default.

Other judgments reported in 2024 PLD

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