COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR vs CHERAT CEMENT COMPANY LTD — 2026 SCMR 545 SUPREME-COURT

Case information

Citation: 2026 SCMR 545 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR vs CHERAT CEMENT COMPANY LTD
Subject matter: Tax & Customs
Provisions referred to: 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

COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR VS CHERAT CEMENT COMPANY LTD. NOWSHERA. Section 66---Sales Tax Act, 1990---Refund of claim---Applicability---Period of limitation set out in Section 66 of Sales Tax Act, 1990 applies when there is a claim for refund based on any one of four grounds: inadvertence, error, misconstruction or refund on account of input adjustment not claimed within the relevant tax period. The limitation period prescribed under Section 66 of the Sales Tax Act, 1990 is attracted where the claim for refund is founded upon any of the statutory grounds mentioned therein. The statutory period of limitation applies only to claims of refund arising due to inadvertence, error, misconstruction or failure to claim input adjustment within the relevant tax period. The scope of Section 66 of the Sales Tax Act, 1990 has to be determined in accordance with the language employed by the legislature and cannot be extended beyond the circumstances expressly provided therein.

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