| Citation(s) |
|---|
| 2025 SLG 5049 2025 SLD 5049 = 2025 LHC 6655 |
Lahore High Court
Tax Reference (PRA) No. 03/2025
ASIM HAFEEZ, J.
Date of hearing 19.11.2025 For applicant M/s Waheed Shahzad Butt, Naveed Sikandar and Muhammad Imran Ghazi, Advocates For respondents Barrister Malik Sohail Ashiq Shujra, Advocate for respondents – PRA.
Tax Reference (PRA) No. 03/2025
ASIM HAFEEZ, J.
Date of hearing 19.11.2025 For applicant M/s Waheed Shahzad Butt, Naveed Sikandar and Muhammad Imran Ghazi, Advocates For respondents Barrister Malik Sohail Ashiq Shujra, Advocate for respondents – PRA.
M/s Khawaja Tanneries (Pvt) Limited.
VERSUS
Commissioner Punjab Revenue Authority and others.
Law: Punjab Sales Tax on Services (Recovery) Rules 2012
Section: 14(3), 52
Summary: The case concerns the liability of the applicant as a withholding agent under the Punjab Sales Tax on Services Act, 2012. The Tribunal failed to properly examine or reconcile the transactions and assess whether the withholding tax was correctly deducted and deposited. The court remanded the matter to the Tribunal for fresh adjudication and annulled the earlier order.
Sections Used: 14(3), 52