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AL-MEEZAN COTTON PROCESSING, SAMMUNDRI ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (RTO), FAISALABAD Ss — 2024 PTD 124 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 124 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
AL-MEEZAN COTTON PROCESSING, SAMMUNDRI ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (RTO), FAISALABAD Ss
Subject matter
Tax & Customs

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

AL-MEEZAN COTTON PROCESSING, SAMMUNDRI ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (RTO), FAISALABAD Ss. 11, 4, 7, 8(1), 8(1)(a), 10, 23, 26 & 73---Input tax refund, rejection of---Show-cause notice, issuance of---Limitation---Scope---Executive authority, powers of---Scope---Matter of refund of input tax claimed by the registered person had been deferred on various objections raised by the Computerized Risk based Evaluation of Sales Tax (CREST); thereafter the show-cause notice for rejection of input tax refund was issued after six years of relevant time /period and assessment order was passed which was maintained by the Commissioner Inland Revenue Appeals---Validity---Where an executive authority exercises its jurisdiction after the expiry of the period provided in a statute, such exercise of jurisdiction ,without any iota of doubt, is illegal and unlawful---When a period is provided by a special Statute, then any proceedings or actions taken under the provisions of special statute has to be taken within stipulated time---Appellate Tribunal Inland Revenue set-aside the orders passed by both the authorities declaring impugned show-cause notice being barred by time and without lawful authority---Appeal filed by the registered person was allowed, in circumstances.

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