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The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs RAZA UR REHMAN AND BROTHERS Ss — 2025 PTD 43 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2025 PTD 43 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2025
Reporter
PTD
Parties
The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs RAZA UR REHMAN AND BROTHERS 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

The COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA VS RAZA UR REHMAN AND BROTHERS Ss. 3, 11, 47, Third & Sixth Scheds.---Reference---Recovery of dues---Supply of exempted goods---Determination---Authorities were aggrieved of order passed by Appellate Tribunal Inland Revenue determining that supplies made by respondent / taxpayer fell under Sixth Sched. to Sales Tax Act, 1990, which were exempted food items---Validity---Appellate Tribunal Inland Revenue just reproduced contention of respondent / taxpayer and had endorsed the same without any corroborative documents brought on record or giving any categorical findings---Such findings of Appellate Tribunal Inland Revenue were not sustainable in view of sales tax returns for relevant tax periods---If entire supplies of respondent / taxpayer were covered under Third and Sixth Sched. of Sales Tax Act, 1990 and there was no other supplies, then respondent / taxpayer could not claim input tax---High Court set aside all orders in question and matter was remanded to concerned official holding lawful jurisdiction for re-examining facts and to provide an adequate opportunity of being heard to respondent / taxpayer---Reference was disposed of accordingly.

Other judgments reported in 2025 PTD

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