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SUI NORTHERN GAS PIPE LINES LIMITED vs COMMISSIONER INLAND REVENUE, LTO, LAHORE Ss — 2025 PTD 153 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 153 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
SUI NORTHERN GAS PIPE LINES LIMITED vs COMMISSIONER INLAND REVENUE, LTO, LAHORE Ss
Subject matter
Tax & Customs
Provisions referred to
Finance Act; 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

SUI NORTHERN GAS PIPE LINES LIMITED VS COMMISSIONER INLAND REVENUE, LTO, LAHORE Ss.3 & 13, Sixth Sched., Table I, Sr.No.151, Sub-serials (a) & (b) [as inserted by Finance Act, 2019 vide Circular No.01 of 2019] Transporsition of exemption under SRO 1212(I)/2018 following rescindment of SROs 888, 889 and 890(I)/2018---Post Twenty-Fifth Amendment to the Constitution---Federally Administrated Tribal Area / Provincially Administrated Tribal Area (FATA/PATA)---Exemption---Sales tax on area of FATA / PATA, charging of---Supplies made from outside the territory of FATA/PATA---Argument of the Department was that since appellant /SNGPL had supplied gas from outside the territory of FATA/PATA from Pakistan, therefore, the taxpayer being based in Pakistan had no exemption on its supplies made to erstwhile FATA---Plea of the appellant / SNGPL was that it was incorrect to state that the supplies made by SNGPL were from outside territory of FATA/PATA as the appellant / SNGPL had a wide network having offices, infrastructure and pipelines and supply of gas was made within the territorial bounds of erstwhile FATA/PATA---Held, that the Serial No.151 of Table-I of Sixth Schedule of Sales Tax Act, 1990, had restored the legal position prior to enactment of the Constitution (Twenty-fifth Amendment) Act, 2018 and the appellant was fully entitled to exemption available to supplies to Swat (FATA/PATA ) under S.No.151---Appellate Tribunal Inland Revenue declared Sales Tax (including Further tax and Extra Tax along with default surcharge and penalty) charged on supplies made by the appellant / SNGPL to Swat area (FATA/PATA) as illegal, void ab-initio and without lawful authority---Impugned orders were set aside---Appeal filed by registered person (SNGPL) was allowed, in circumstances.

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