Cargills Quality Dairies (Pvt.) Ltd vs. Commissioner General of Inland Revenue – sllr 2009 volume 2 page 364

The case between Cargills Quality Dairies (Pvt.) Ltd. and the Commissioner General of Inland Revenue addressed the issue of entitlement to an automatic refund of excess input tax under the Goods and Services Tax Act and related statutes. It was held that the statutory framework does not provide for automatic refunds; rather, the Department of Inland Revenue must conduct a proper audit to determine refund eligibility. This principle was reaffirmed, emphasizing that judicial intervention through a Writ of Mandamus is unwarranted in the absence of a conclusive audit establishing entitlement, and factual verifications are to be resolved through administrative processes rather than courts. The decision relied on the Goods and Services Tax Act and relevant legislative provisions, clarifying the