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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
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, 3(8) & 3B----Sales Tax Special Procedure Rules, 2007, R.20---SRO 236(I)/2014 dated 31.03.2014---Sales tax from the CNG sector, charging of---Scope---Sui Northern Gas Pipelines Limited ('SNGPL'), responsibility of---Scope---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---For collection of sales tax from CNG Sector, keeping in view provisions of Ss. 3 & 3(8) of the Sales Tax Act, 1990, as well as mechanism and guidelines provided under R. 20 of the Sales Tax Special Procedure Rules, 2007 and SRO 236(I)/2014 dated 31.03.2014 respectively, it could be said that the value of supply of the CNG consumer was linked to the " total value added cost " notified by the Oil and Gas Regulatory Authority (OGRA) from time to time and accordingly it was the responsibility of the SNGPL to charge sales tax from the CNG sector against the rates notified by the OGRA---Thus, the 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.

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