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TRADE ZONE INTERNATIONAL, ROHILA MANSION, PESHAWAR vs COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Ss — 2025 PTD 833 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 833 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
TRADE ZONE INTERNATIONAL, ROHILA MANSION, PESHAWAR vs COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Ss
Subject matter
Criminal

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

TRADE ZONE INTERNATIONAL, ROHILA MANSION, PESHAWAR VS COMMISSIONER INLAND REVENUE, RTO, PESHAWAR Ss. 3 & 7---Sales Tax Special Procedure (Withholding) Rules, 2007, R.2(2)---SRO 660/(I)/2007 dated 30-06-2007---Supply record, examining of---Stage---Assertion of the appellant (registered person) was that order-in-original was passed in its absence and even the first appellate proceedings were finalized without inspecting / examining the supply record of the appellant---Validity---Declaration of supplies and payment of due tax in respect of such supplies needed proper scrutinization of record and sales tax returns of the appellant, which at the second appellate forum (Appellate Tribunal Inland Revenue) seemed practically difficult, and assessing officer was the best and appropriate forum for inspecting the record of the appellant---Registered person should be provided proper opportunity to produce evidence in its support to defend the case which, in the present case, was not provided to the appellant at the initial stage of assessment---Perusal of the order of first appellate authority also depicted that the grounds taken by the appellant in respect of declaring the supplies and making payment of tax had not be adjudicated in a legally acceptable manner, which rendered the order flawed---Thus, giving one fair chance to the appellant was appropriate to prove its contention(s) for examination of record and documents of the appellant---Appellate Tribunal Inland Revenue set aside the impugned orders of authorities below and remanded the matter back to the Assessing Officer for making a decision afresh---Appeal filed by registered person , was disposed of accordingly.

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