| Citation(s) |
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| 2026 SLG 269 2026 SLD 269 |
STA No.62/LB/2024 & M.A Stay No.155/2024
Presented By: (NASIR MAHMUD) Judicial Member (CH.MUHAMMAD TARIQUE) Accountant Member
Appellant by: Mr. Talal Zahick, ITP.
Respondent by: Mr. M. Suleman, DR. Date of hearing: 11.01.2024 Date of order: 15.01.2024
M/s Magna International, Lahore. NTN : A048893-5 .Appellant
VERSUS
The CIR, LTO, Lahore. ....Respondent
Law: Sales Tax Act, 1990
Section: 2(37), 46(1)(b), 38B, 23, 11, 21(2), 25, 21, 46, 38
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SUMMARY; The concise facts relevant for the disposal of case are that the appellant is a sales tax registered person. On the report submitted by the Assistant Commissioner IR, Unit-06, Zone-II, RTO, Lahore vide letter C.No.410 dated 13.10.2023 duly forwarded by the Additional Commissioner Inland Revenue, Range-II, vide letter No.146/R-II dated 20.10.2023 it was found that on scrutiny and analysis of sales tax returns of the registered person, the registered person/appellant has committed tax fraud meaning of Section 2(37) of the Sales Tax Act by way of claiming/adjusting illegal input tax of Rs.2,482,860/- against fake/flying invoices issued by various suspicious units showing invoices to various registered persons enabling them to claim input tax credit / refund. |
ORDER;