| Citation(s) |
|---|
| 2025 SLG 1836 2025 SLD 1836 = 2025 PTD 827 |
Peshawar High Court
S.T.R. No. 38-P of 2022, decided on 4th October, 2023. Date of hearing: 4th October, 2023.
PRESENT;ABDUL SHAKOOR, JUSTICE AND SYED ARSHAD ALI, JUSTICE
Ishtiaq Ahmad (Junior) for Petitioner. Danish Ali Qazi for
Respondents.
S.T.R. No. 38-P of 2022, decided on 4th October, 2023. Date of hearing: 4th October, 2023.
PRESENT;ABDUL SHAKOOR, JUSTICE AND SYED ARSHAD ALI, JUSTICE
Ishtiaq Ahmad (Junior) for Petitioner. Danish Ali Qazi for
Respondents.
COMMISSIONER INLAND REVENUE (MARDAN ZONE), MARDAN
VS
M/S BASHER’S CNG FILLING STATION NOWSHERA AND ANOTHER
Law: Sales Tax Act, 1990
Section: 3(46),3B,3(8),47,47(5)
Law: Sales Tax Special Procedure Rules, 2007
Section: 20(2)(c)
SUMMARY;
The department alleged that Sui Northern Gas Pipelines Limited (SNGPL) undercharged sales tax to CNG stations, resulting in a shortfall recoverable from the respondent (CNG station owner). The ATIR quashed this demand, prompting the department's reference under Section 47 of the Sales Tax Act, 1990.
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