Citation Name: 2024 PTD 1133 PESHAWAR-HIGH-COURTBookmark this Case APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND vs GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S — 2024 PTD 1133 PESHAWAR-HIGH-COURT

Case information

Citation: 2024 PTD 1133 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2024
Reporter: PTD
Parties: Citation Name: 2024 PTD 1133 PESHAWAR-HIGH-COURTBookmark this Case 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

Citation Name: 2024 PTD 1133 PESHAWAR-HIGH-COURTBookmark this Case 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.

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