| Case ID |
09c44531-6186-4d40-bd85-bc36cb42a5a0 |
| Body |
View case body. Login to View |
| Case Number |
No.ST-329/PB of 2008 |
| Decision Date |
Nov 03, 2008 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal has allowed the appeal filed by Messrs. Zahoor Ahmad & Co., setting aside the Order-in-Appeal No.375 of 2008 dated 16-6-2008, which had rejected the refund claim of Rs. 133713. The Tribunal found that the objections raised by the department were unfounded as the invoices had been verified and the issues regarding non-filing of summary invoices were raised without proper basis. The Tribunal ordered the refund to be processed, allowing the department to pursue any claims against the appellant if fraudulent activities are proven later. This decision reflects the importance of maintaining proper verification processes within tax administration to ensure that genuine claims are not unjustly denied. |
| Summary |
In the case of Messrs. Zahoor Ahmad & Co. versus the department, the Appellate Tribunal Inland Revenue dealt with a refund claim under the Sales Tax Act, 1990. The appellant had filed for a refund of Rs. 133713 for the tax period of April 2006, which was initially rejected due to alleged non-filing of invoice summaries by their suppliers. The Tribunal examined the objections raised by the department and found them to be baseless, as the invoices had been verified. The case highlighted the need for accountability and efficiency within tax departments, as well as the rights of taxpayers to receive refunds for legitimate claims. The decision is significant for businesses dealing with sales tax, emphasizing that procedural lapses on the part of suppliers should not adversely affect the taxpayer's rights. By upholding the claim, the Tribunal reinforced the principle that genuine taxpayers should not be penalized for the shortcomings of their suppliers, ensuring a fair tax system. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Messrs. Azhar Corporation (Pvt.) Ltd.
|
| Judges |
MUHAMMAD IBRAHIM KHAN
|
| Lawyers |
Danish Ali Qazi
|
| Petitioners |
Messrs. Zahoor Ahmad & Co.
|
| Respondents |
Dost Muhammad Khan, Senior Auditor
|
| Citations |
2009 SLD 70,
2009 PTCL 207,
2010 PTD 371
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Sales Tax Rules, 2006
|
| Sections |
10,
10(2),
2(14),
4,
7,
8(1),
26
|