ABDUL HAFEEZ, DIRECTOR vs The SECRETARY, REVENUE DIVISION, ISLAMABAD Ss — 2025 PTD 244 FEDERAL-TAX-OMBUDSMAN-PAKISTAN

Case information

Citation: 2025 PTD 244 FEDERAL-TAX-OMBUDSMAN-PAKISTAN
Year: 2025
Reporter: PTD
Parties: ABDUL HAFEEZ, DIRECTOR vs The SECRETARY, REVENUE DIVISION, ISLAMABAD Ss
Subject matter: Criminal
Provisions referred to: S. 9---S; Sales Tax Act (VII of 1990)

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

ABDUL HAFEEZ, DIRECTOR VS The SECRETARY, REVENUE DIVISION, ISLAMABAD Ss.2(3), 9 & 10---Sales Tax Act (VII of 1990), S. 9---Sales Tax Rules, 2006, Rr. 19, 20, 21 & 22---Credit notes issued to un-registered persons, non-admissibility of---Maladministration---Scope---Complaint filed regarding the issue of admissibility of credit notes issued to un-registered persons---Plea of the complainant was that the online portal for filing tax return (IRIS) allowed the declaration of credit notes issued to unregistered customers in the sales tax return, however, in subsequent month, the IRIS portal had reversed the said credit notes, which reflected incidence of maladministration---Explanation made by the FBR was that such blocking, being a bona fide action, was temporary and aimed at abnormal flow of credit notes as unbridled acceptance of credit notes could trigger a wave of tax fraud as in some cases of Registered Persons an abnormality of huge credit notes against supplies made to unregistered persons, drastically reducing their tax liability, had been observed by FBR---In order to address the hardships caused to the Registered Persons, the FBR had, at first, allowed adjustment of Credit Notes against unregistered buyers in case of the automobile sector; and then at second stage, adjustment through Credit Notes for manufacturer-cum retailers, up to certain limits had been allowed---Federal Board Revenue's detailed reply and actions initiated after the intervention of FTO Secretariat in order to alleviate the grievances of genuine registered persons was fair, cautious and reasonable---Thus, no maladministration was visible---Complaint warranted no further action, which was disposed of.

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