G.M.H. TRADERS AND MANUFACTURERS THROUGH PROPRIETOR/CHIEF EXECUTIVE versus DEPUTY DIRECTOR/INVESTIGATING OFFICER DIRECTORATE OF INTELLIGENCE/INVESTIGATION, LAHORE
Section 8B Constitution Pakistan (1973), Article 199 Constitutional petition pressurized the applicant to pay Rs one lakh for adjustment of input tax on the basis of fake receipts against the applicant so that the revenue validity meter involved. Protect yourself by showing muscle. In the present case, which was criminal in nature, the applicant used the invoice tax for the purpose of forgery, the revenue was rigorous to investigate the matter and finally to find the culprit behind the High Court. No one can be asked to pay taxes before completing the decision process; in the circumstances, the tax demand / collection was completely illegal, without any court order directing the department to complete the fake receipt inquiry. Done. And illegal adjustments of strict input tax, etc. as per the law and regulations and the applicant should not be allowed to suffer.
Related judgments — Lahore High Court Lahore, 2009