PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COMMISSIONER INLAND REVENUE (MARDAN ZONE), MARDAN vs BASHER'S CNG FILLING STATION NOWSHERA Ss — 2025 PTD 827 PESHAWAR-HIGH-COURT

Case information

Citation
2025 PTD 827 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2025
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE (MARDAN ZONE), MARDAN vs BASHER'S CNG FILLING STATION NOWSHERA Ss
Subject matter
Tax & Customs
Provisions referred to
S. 30; Sales 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

COMMISSIONER INLAND REVENUE (MARDAN ZONE), MARDAN VS BASHER'S CNG FILLING STATION NOWSHERA Ss.3 & 30---Sales tax, charging of---Scope---Officer---Jurisdiction---Department filed reference as the Appellate Tribunal Inland Revenue set-aside concurrent impugned orders---Concurrent adverse orders were passed by the Department against the Respondent (CNG Filling Station) on the observation that the Sui Northern Gas Pipelines Limited ('SNGPL') was charging sales tax at the rate more than actual rate of CNG in the Nowshera Region so short charging sales tax by SNGPL was recoverable from CNG stations---Validity---In the present case, the Assessing Officer had relied upon the information provided by the Director General Audit Inland Revenue Receipts ("DGAIRR") through its audit and had not undertaken any independent proceedings/audit and it had been settled that the DGAIRR did not fall within the categories of the officers as provided under S. 30 of the Sales Act, 1990---Since the DGAIRR did not fall within the categories of the officers as provided under S. 30 of the Sales Tax Act, 1990, therefore, on the basis of its audit report unless the revenue conducted an independent audit no assessment order could be passed--- Thus, the order of the Assessing Officer was not tenable on the said two premises---Impugned order passed by the Tribunal, accepting the appeal of respondent (CNG station), was according to law---Resultantly, the questions of law were answered against the Department/Applicant---Reference Application, filed by department, was dismissed, in circumstances.

Other judgments reported in 2025 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English