PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

MIR "A" BAKERS AND SWEETS, MANSEHRA ROAD, MANDIAN, ABBOTTABAD vs DIRECTOR INTELLIGENCE AND INVESTIGATION Ss — 2026 PTD 606 PESHAWAR-HIGH-COURT

Case information

Citation
2026 PTD 606 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2026
Reporter
PTD
Parties
MIR "A" BAKERS AND SWEETS, MANSEHRA ROAD, MANDIAN, ABBOTTABAD vs DIRECTOR INTELLIGENCE AND INVESTIGATION Ss
Subject matter
Tax & Customs
Provisions referred to
S. 25; S. 14; 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

MIR "A" BAKERS AND SWEETS, MANSEHRA ROAD, MANDIAN, ABBOTTABAD VS DIRECTOR INTELLIGENCE AND INVESTIGATION Ss.14, 25 & 47---Sales Tax Rules, 2006, Rr.5(3) & 7---Reference---Audit and analysis of data---Distinction---Applicant/taxpayer was aggrieved of issuance of show-cause notice by authorities alleging misclassification and evasion/short-payment of sales tax on the basis of analysis of data/desk audit---Validity---Audit must be conducted under S.25 of Sales Tax Act, 1990---'Desk audit' or mere 'analysis of data' is not a substitute for a proper audit under law---Such analysis may generate information that can lead to a proper audit under S.25 of Sales Tax Act, 1990 but it cannot itself be the basis for imposition of tax liability---No notice for audit under S.25 of Sales Tax Act, 1990 read with STGO No.3/2004 was ever issued to applicant/taxpayer---Commissioner Inland Revenue, under S.14 of Sales Tax Act, 1990 and R.5(3) read with R.7 of Sales Tax Rules, 2006, could have initiated proceedings to alter registration status of applicant/taxpayer---Entire proceedings, from their very inception were without jurisdiction, without lawful authority, void and of no legal effect, as no such notice or proceedings were ever undertaken by authorities---High Court answered the reference in positive and the orders passed by the fora below were set aside, along with all consequential proceedings---Reference was allowed accordingly.

Other judgments reported in 2026 PTD

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