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COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, QUETTA vs DEENAR INDUSTRIES (PVT — 2026 PTD 329 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2026 PTD 329 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2026
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, QUETTA vs DEENAR INDUSTRIES (PVT
Subject matter
Tax & Customs
Provisions referred to
S. 11

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 ZONE-II, REGIONAL TAX OFFICE, QUETTA VS DEENAR INDUSTRIES (PVT.) LTD. S. 11(2)---assessment /recovery of tax erroneously refunded etc.---Fake / flying invoices issued by the blacklisted/suspended units, allegation of---Transaction made through proper bank channel---Scope and effect---all the transactions made with the supplier by the respondent/registered Person, during the alleged period (from July 2017 to June 2022), were through proper bank channel i.e. crossed banking instrument, whereas, at the time of purchases from the alleged suppliers, both, the buyer and the supplier were duly declared in the sale tax returns as active and no coercive action at that time was taken against the alleged blacklisted/blocked suppliers---Respondent / registered persons also produced complete detail of purchase made along with proof of purchase invoices and bank statements---Before Commissioner Inland Revenue- appeals/CIR (a), the Department not only remained unable to provide any proof of inquiry or involvement of respondent /registered person in purchases of fake and flying invoices, but also showed unawareness of the business activities of the respondent/registered persons---Thus, at the time when the supplies were made and invoices were issued, the suppliers were neither blacklisted nor the invoices issued had any direct nexus with the blacklisting order---Therefore, the proposed question was answered against the applicant/department---The CIR(a) and the appellate Tribunal Inland Revenue passed well speaking orders and had rightly set aside the order-in-original---Thus, no reason / case to interfere in the concurrent findings of the forums below was made out---Sales Tax Reference appeal was dismissed, in circumstances.

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