CIC Agri Businesses (Pvt) Ltd vs. Commissioner General of Inland Revenue – sllr 2020 volume 1 page 197

In the case between CIC Agri Businesses (Pvt) Ltd and the Commissioner General of Inland Revenue, the court addressed the validity of a Tax Appeals Commission (TAC) determination in light of statutory time limits, the jurisdiction of the TAC to consider new grounds on appeal, and the legal soundness of disallowing an input tax credit under the VAT Act. It was held that a delay in rendering a decision under section 10 of the TAC Act does not render the TAC’s determination a nullity, as the statutory time limit is directory rather than mandatory. The court further held that the TAC has jurisdiction to consider new grounds when determining appeals, even those beyond the original scope of the assessments. On the substantive issue, disallowance of the Appellant’s input tax credit was affirmed a