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POWERLINE TRADING COMPANY, FAISALABAD vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss — 2025 PTD 856 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 856 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
POWERLINE TRADING COMPANY, FAISALABAD vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss
Subject matter
Criminal
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

POWERLINE TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss.2(14), 2(37), 3 & 8(1)(ca)---Tax fraud---Issuance of fake flying invoices---Input tax illegally claimed---Sales tax return, non-submission of---Due tax, non-depositing of---Mere filing of Annex-C without sales tax return---Section 8(1)(ca) of Sales Tax Act, 1990, clearly denies claim of input tax on goods or services in respect of which sales tax has not been deposited in the government treasury---Claiming of input tax on the basis of fake/flying invoices without depositing any tax in the treasury amounts to robbing the government---In the present case, filing of pro tempore Annex-C for the relevant tax period without sales tax return appeared to be a willful act on the part of the appellant / registered person in the absence of any valid excuse and only paper transaction was done by the appellant to facilitate claim of illegal adjustment of input tax---Said action certainly fell within the ambit of tax fraud as defined in Sales Tax Act, 1990, besides violation of various other provisions as confronted in the Show-Cause Notice---Charge of tax fraud and other violations of provisions of Sales Tax Act, 1990 stood established against the appellant / registered person ; hence, there was no illegality in the original assessment order having been rightly confirmed by the Commissioner Inland Revenue (Appeals)---Appellate Tribunal Inland Revenue maintained impugned orders passed by Authorities below---Appeal, filed by registered person, was dismissed, in circumstances.

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