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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
Subject matter
Tax & Customs
Provisions referred to
S. 8; S. 8A; 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

RAMADA INDUSTRIES (PVT.) LTD., KARACHI VS COMMISSIONER INLAND REVENUE, ZONE-VI, CTO, KARACHI Ss. 8(1)(ca) & 8A---Non- depositing of tax in the Government treasury by the respective supplier, allegation of---Input tax claim, denial of---Propriety---Held: that S. 8(1)(ca) of the Sales Tax Act, 1990 ('the Act'), provides that it cannot be claimed for goods or services in respect of which the sales tax has not been deposited in the Government treasury by the respective supplier, however in the present case , no such exercise had been carried out by the Department and it was not reflected in the Order-in-Original that such fact was determined against the supplier that they had not deposited the tax ; that could only have been done when any such independent proceedings were initiated and finally culminated against the supplier---There was no mention of any such proceedings in the relevant order---Section 8(1) (ca) of the Act cannot be invoked or applied independently in isolation and has to be read with S. 8A; and can only be invoked against the taxpayers once an exercise has been carried out and a conclusive finding has been arrived at against them pursuant to section 8A of the Act---Therefore, the proposed questions were 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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