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FEDERAL BOARD OF REVENUE vs ABDUL GHANI S — 2021 SCMR 1154 SUPREME-COURT

Case information

Citation
2021 SCMR 1154 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
SCMR
Parties
FEDERAL BOARD OF REVENUE vs ABDUL GHANI S
Subject matter
Tax & Customs
Provisions referred to
S. 11; S. 3---D; S. 3; Law Reforms Ordinance (XII of 1972); Sales Tax Act; Law Reforms Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

FEDERAL BOARD OF REVENUE VS ABDUL GHANI S. 11(5)---Law Reforms Ordinance (XII of 1972), S. 3---Default in payment of sales tax---Show cause notice, issuance of---Intra-Court Appeal before the High Court challenging show cause notice issued after the limitation period of five years---Maintainability---No remedy was provided in the Sales Tax Act, 1990 against the issuance of show cause notice, therefore the Intra Court Appeal filed by the tax payer was competent under S. 3 of the Law Reforms Ordinance, 1972---Petition for leave to appeal was dismissed and leave refused.

Other judgments reported in 2021 SCMR

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