| Citation(s) |
|---|
| 2026 SLG 244 2026 SLD 244 |
Appellate Tribunal Inland Revenue, Lahore
STA No.18/LB/2025 (Tax Period July, 2018 to June, 2019)
Presented By: (RAO MUHAMMAD NASIR JAMIL) Member (IMRAN MUNIR) Member
Appellant by : Sh. Aqeel Ahmad, Advocate.
Respondent by : Syeda Iqra, D.R. Date of hearing : 20.08.2025 Date of order : 25.08.2025
STA No.18/LB/2025 (Tax Period July, 2018 to June, 2019)
Presented By: (RAO MUHAMMAD NASIR JAMIL) Member (IMRAN MUNIR) Member
Appellant by : Sh. Aqeel Ahmad, Advocate.
Respondent by : Syeda Iqra, D.R. Date of hearing : 20.08.2025 Date of order : 25.08.2025
M/s. Parco Pearl Gas (Pvt) Ltd, Lahore. ….Appellant NTN :0688153-0
VERSUS
The DCIR, Zone-V, LTO, Lahore. ….Respondent
Law: Sales Tax Act, 1990
Section: 7, 8(1), 33(5), 34(a)
Summary
The Appellate Tribunal Inland Revenue allowed the appeal of the registered person and annulled Order-in-Original No. ST/03 dated 04.12.2024 passed under the Sales Tax Act, 1990 for tax periods 07/2018 to 06/2019.
The Department had created sales tax liability of Rs. 17,515,395/-, further tax of Rs. 379,021/-, along with default surcharge and penalty, on three counts:
- Inadmissible input tax under Section 8
- Short payment on advance/security deposits from distributors
- Short payment on sale of plant & equipment
The Tribunal held that: