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2024 PTD 1214 PESHAWAR-HIGH-COURT

Case information

Citation
2024 PTD 1214 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2024
Reporter
PTD
Subject matter
Tax & Customs
Provisions referred to
S. 30; S. 25; S. 72-B; 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

Citation Name: 2024 PTD 1214 PESHAWAR-HIGH-COURTBookmark this Case The COMMISSIONER INLAND REVENUE (CORPORATE ZONE), PESHAWAR VS TRIBAL AREAS ELECTRIC SUPPLY COMPANY LTD., PESHAWAR Ss. 3, 25, 30 & 72-B---Sales tax audit---Director General Audit Inland Revenue Receipts, powers of---Department filed Sales Tax Reference as the Appellate Tribunal Inland Revenue, while accepting the appeal of the taxpayers, set-aside orders passed by both the fora of the Department---In the present matters /References, the Show Cause Notices were issued to the respondents (taxpayers/registered persons) on the basis of audit conducted by Director General Audit Inland Revenue Receipts (DGAIRR), who, as already held by the High Court in a similar case, does not fall within the categories of the officers as provided under S. 30 of the Sales Tax Act, 1990---Moreover, on the basis of said audit reports of (DGAIRR), the Department had not conducted any further audit under S. 25 of the Sales Tax Act, 1990 or in terms of S. 72-B of the Sales Tax Act, 1990---Keeping in view judicial discipline, the High Court was not inclined to hold a different view---Therefore, the present References were answered in negative---Sales Tax References, filed by the Department, was dismissed, in circumstances.

Other judgments reported in 2024 PTD

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