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RAMADA INDUSTRIES (PVT.) LTD., KARACHI vs COMMISSIONER INLAND REVENUE, ZONE-VI, CTO, KARACHI Ss — 2026 PTD 795 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 795 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
RAMADA INDUSTRIES (PVT.) LTD., KARACHI vs COMMISSIONER INLAND REVENUE, ZONE-VI, CTO, KARACHI Ss

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

RAMADA INDUSTRIES (PVT.) LTD., KARACHI VS COMMISSIONER INLAND REVENUE, ZONE-VI, CTO, KARACHI Ss. 7 & 8---Subsequent suspension/ blacklisting of suppliers---Input tax, inadmissibility of---Scope---Held: that the claim of input tax cannot be denied when, at the relevant time, the supplier was not suspended or blacklisted, notwithstanding the fact that subsequently such supplier was suspended or blacklisted---Department failed to provide any concrete evidence indicating that invoices were issued to the taxpayer during any period of suspension or blacklisting, therefore, at the time the purchases were made, the supplier involved were neither blacklisted nor inactive---Therefore, the proposed question was answered in favour of the applicant /taxpayer and against the respondent/Department---High Court set-aside the orders passed by the forums below---Reference Application, filed by taxpayer /registered person, was allowed.

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