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COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR vs CHERAT CEMENT COMPANY LTD — 2026 PTD 406 SUPREME-COURT

Case information

Citation
2026 PTD 406 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR vs CHERAT CEMENT COMPANY LTD
Subject matter
Tax & Customs
Provisions referred to
S. 66---R; 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 REGIONAL TAX OFFICE, PESHAWAR VS CHERAT CEMENT COMPANY LTD. NOWSHERA. S. 66---Refund of claim---Applicability---Period of limitation set out in Section 66 of the Sales Tax Act, 1990 applies when there is a claim for refund based on any one of four grounds: inadvertence, error, misconstruction or refund on account of input adjustment not claimed within the relevant tax period.

Other judgments reported in 2026 PTD

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