| Citation(s) |
|---|
| 2025 SLG 679 2025 SLD 679 |
STR No. 76-P12022
SYED ARSHAD ALI, J
Date of hearing: 25.05.2023 Barrister Qurat-ul-Ain, along with Sharifullah, Assistant Director. Mr. Mufariq Shah, Advocate, for the respondent.
Commissioner Inland Revenue Corporate Zone, Regional Tax Office, Peshawar
VS
. M/S Al-Haj Steel Foundry, District Khyber.
Law: Sales Tax Act, 1990
Section: 13(1), 21, 40D,221, Entry 151 6th Schedule
Law: Sales Tax Rules, 2006
Section: Rule 12- chapter 1
Law: Constitution of Pakistan, 1973
Section: 247(3)
Background
The case involves a consolidated judgment addressing multiple sales tax references related to the suspension and potential deregistration of a taxpayer's registration.
The taxpayer, A.K Tariq Foundry, had submitted post dated cheques for securing exempted sales tax amounts, which were later found to be invalid (accounts inactive or closed).
Key Issues
Suspension of Registration: The Commissioner Inland Revenue suspended the taxpayer's registration under Section 21 of the Sales Tax Act, 1990, and Rule 12 of the Sales Tax Rules, 2006, due to alleged tax fraud.
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