COMMISSIONER INLAND REVENUE vs RIY METALS RECYCLING (PVT — 2026 PTD 86 LAHORE-HIGH-COURT-LAHORE

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COMMISSIONER INLAND REVENUE VS RIY METALS RECYCLING (PVT.) LTD. S. 47(1)---Remand order passed by the Appellate Tribunal Inland Revenue, assailing of---Reference Application before the High Court---Maintainability---Appellate Tribunal Inland Revenue (Tribunal) remanded the matter to the Adjudicating Officer for factual verification and to determine whether respondent was using imported produced raw material or locally produced in order to determine that which provision of law would be applicable to the respondent/ assesse---No question of law arises from the said remand order as the matter had been remanded to the Assessing Officer for fresh appraisal and the Tribunal having not given any conclusive finding against the applicant / department, there was no final order holding the field which could be said to have given rise to any question of law for determination by the High Court---The matter was wide open which would be decided by the Assessing Authority including factual verification after giving applicant /department and respondent /assesse full opportunity to participate in the proceedings and thereafter the matter would be matured for expression of opinion by the High Court if needed---Reference Application is not maintainable in respect of remand order or interlocutory order as under provisions of S. 47(1) of the Sales Tax Act, 1990, only those matters are referable to the High Court in respect of which a question of law arises for determination---In the present case, no substantial question of law arose from the impugned order passed by the Tribunal, whereby the matter had been remanded---Thus, the question raised was declined---Reference application, being not maintainable, was decided against the applicant / department.

COMMISSIONER INLAND REVENUE vs RIY METALS RECYCLING (PVT — 2026 PTD 86 LAHORE-HIGH-COURT-LAHORE

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