COMMISSIONER INLAND REVENUE CORPORATE ZONE, REGIONAL TAX OFFICE, PESHAWAR vs AL-HAJ STEEL FOUNDARY, DISTRICT KHYBER Ss — 2025 PTD 662 PESHAWAR-HIGH-COURT

Case information

Citation: 2025 PTD 662 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2025
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE CORPORATE ZONE, REGIONAL TAX OFFICE, PESHAWAR vs AL-HAJ STEEL FOUNDARY, DISTRICT KHYBER Ss
Subject matter: Tax & Customs
Provisions referred to: S. 21; S. 2; 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

COMMISSIONER INLAND REVENUE CORPORATE ZONE, REGIONAL TAX OFFICE, PESHAWAR VS AL-HAJ STEEL FOUNDARY, DISTRICT KHYBER Ss. 21, 47 & Sixth Schedule, Entry No. 151---Sales Tax Rules, 2006, Chapter I, R. 12---Reference---Blacklisting---Object, purpose and scope---Authorities were aggrieved of order passed by Appellate Tribunal Inland Revenue setting aside order passed by respondent / registered person---Validity---Provision of S. 21(2) of Sales Tax Act, 1990 only envisages for deregistration of blacklisting and suspension of registration of a registered person only when the Commissioner is satisfied that a registered person is found to have issued fake invoice or has otherwise committed tax fraud---Commissioner may blacklist such a person or suspend his registration in accordance with the procedure as provided under R. 12 of Sales Tax Rules, 2006---None of these attributes were available in the present case to attract cancellation/suspension of registration as provided under S. 2l of Sales Tax Act, 1990---Action of Commissioner Inland Revenue prima-facie appeared to a be based on incorrect appreciation of law i.e. failure of respondents / registered persons to provide consumption certificate as required under Entry No.151 of Sixth Schedule to Sales Tax Act, 1990---High Court declined to interfere in order passed by Appellate Tribunal Inland Revenue as the order passed by Commissioner Inland Revenue was based on alien consideration and decision of the Tribunal was based on correct appreciation of law---High Court answered all questions in negative---Reference petition was dismissed, in circumstances.

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