KHYBER TEA AND FOOD COMPANY vs COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR Ss — 2025 PTD 1914 PESHAWAR-HIGH-COURT

Case information

Citation: 2025 PTD 1914 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2025
Reporter: PTD
Parties: KHYBER TEA AND FOOD COMPANY vs COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR 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

KHYBER TEA AND FOOD COMPANY VS COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR Ss. 3(2)(b) & 10---SRO 180(I)/2011, dated 05.03.2011---Sales tax refund, denial of---Record, absence of---Effect---Case of the company (registered person), dealing in the sale of tea and spices, being that it had charged sales tax (output) at the reduced rate in view of SRO 180(I)/2011 dated 05.03.2011 ('SRO 180'), therefore, it was required to refund the sales tax paid by it as input---The findings of the Assessing Officer declining refund claim were upheld by the Commissioner Inland Revenue (Appeals) as well as by the Appellate Tribunal Inland Revenue on the ground that the registered person (petitioner) could not produce sufficient record for verification of the claim---Validity---Record showed that the recipient could not be traced nor the statement of account presented by the petitioner could verify the fact that the petitioner had charged a reduced rate of sales tax at the time of sale---Thus, said question of fact had been rightly determined by all fora against the petitioner, which did not call for interference in view of the limited jurisdiction of the High Court---Thus, the proposed question was answered in favour of Department and against the Applicant (Company /Registered Person)---Reference Application, filed by registered person, was disposed off accordingly.

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