KHYBER TEA AND FOOD COMPANY vs COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE) RTO, PESHAWAR Ss

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KHYBER TEA AND FOOD COMPANY VS COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE) RTO, PESHAWAR Ss. 10 & 66---Sales tax refund---Claim, late filing of---Effect---Condonation---Scope---Rejection on technical ground---Effect---Appellant (registered person) assailed order passed by the Commissioner Inland Revenue ('the Commissioner') before the Appellate Tribunal Inland Revenue ('Tribunal') whereby application for refund claim of the appellant /registered person was rejected---Ground for rejection was that refund application was filed later than the prescribed period---Validity---Record transpired that through previous round of litigation this forum / Tribunal after detailed discussion on the relevant facts already condoned the delay in filing the refund application later than the due date---Resultantly, the claim of refund had to be decided on the basis of facts regarding the claim and compliance with relevant provisions of the sales tax law---Since the refund claim was rejected on technical ground of late filing of refund application, hence the verification about the facts and compliance with relevant provisions of sales tax law had not been adjudicated and explored through a verification process---A decision that was fair and in accordance with the law would require verification of the claim in the light of relevant record justifying the appellant's entitlement to the refund for the period under consideration---Since the appellant claimed refund of sales tax paid in excess of the sales tax liability, the onus to prove the correctness of the refund claims, on facts and in law, laid upon the appellant /registered person---Complete record was not before the Tribunal for giving finding of fact nor the impugned order contained any such finding---Tribunal set-aside the impugned order and remanded the matter to the Commissioner for de novo proceedings in accordance with law after affording adequate opportunity to the appellant / taxpayer and after examining relevant record, evidences and details in support of the claims of refund and then pass a speaking order---Appeal, filed by registered person, was accepted accordingly.

KHYBER TEA AND FOOD COMPANY vs COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE) RTO, PESHAWAR Ss — 2026 PTD 809 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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