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IMPERIAL SANITATION, RAWALPINDI vs The COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI Ss — 2025 PTD 127 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 127 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
IMPERIAL SANITATION, RAWALPINDI vs The COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI Ss
Subject matter
Tax & Customs
Provisions referred to
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

IMPERIAL SANITATION, RAWALPINDI VS The COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI Ss.11 & 25---Sales not declared in Sales Tax Returns---Penalty, imposing of---Cash-credits---Taxable supplies---Determination---Assessing Officer issued show-cause notice to taxpayer for not declaring sales in Returns and for evading sales tax---Order in original passed by Assessing Officer was maintained by Commissioner Inland Revenue (Appeals)---Validity---Whenever the Legislature had deemed fit, resort was made to deeming provision by fiction of law---There was no provision in Sales Tax Act, 1990, analogous to the provisions contained in income tax law, whereby discovery of any cash-credits in accounts of taxpayer could be deemed to be supply, taxable supply or amount received on account of taxable activity in furtherance of any business---Taxpayer could be subjected to tax under a provision of law which was unambiguous and clear---In absence of any deeming provision, the Revenue was required to establish that a transaction was within the parameters of taxable supplies or in furtherance of any taxable activity, failing which the sales-tax imposed on the basis of some assumption or presumption not warranted in law was always struck down---Assessing officer did not produce any material to show that amounts in question were in any way linked with taxable supplies or with any taxable activities or presented an amount on account of any business activity---Basis of super structure on wrong foundation was completely illegal and void ab-initio---Appellate Tribunal Inland Revenue set aside the orders passed by Assessing Officer as well as that of Appellate Authority---Appeal was allowed, in circumstances.

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