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. 3B; 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---Provision of S. 3B of the Sales Tax Act, 1990---Applicability---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 of 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---Assessing Officer had invoked the provision of S. 3B of the Sales Tax Act, 1990, however, the said provision of law was not applicable to the present case as it had never been the case that the respondent had collected any tax from the consumer in excess of the actual payable---Therefore, the findings of the Assessing Officer on this score were also erroneous---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.

Other judgments reported in 2025 PTD

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