FAISALABAD ELECTRIC SUPPLY COMPANY LIMITED. vs The FEDERATION OF PAKISTAN through Secretary Finance, Islamabad S — 2021 SCMR 1463 SUPREME-COURT

Case information

Citation: 2021 SCMR 1463 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2021
Reporter: SCMR
Parties: FAISALABAD ELECTRIC SUPPLY COMPANY LIMITED. vs The FEDERATION OF PAKISTAN through Secretary Finance, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 74---S; S. 74; Sales Tax Act

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

FAISALABAD ELECTRIC SUPPLY COMPANY LIMITED. VS The FEDERATION OF PAKISTAN through Secretary Finance, Islamabad S. 74---Show cause notice, issuance of---Time barred tax period---Extension in time/condonation of time limit granted by Federal Board of Revenue (FBR) under S. 74 of the Sales Tax Act, 1990 ('the Act') for time barred tax period---Legality---Resorting to executive remedy of seeking condonation of time limit under S. 74 of the Act, was not permissible in relation to any proceedings which were pending before a judicial forum, or had become time barred on account of judicial findings given by such forum---In such circumstances commencement of proceedings for time-barred periods under a fresh show cause notice was legally invalid---Petition for leave to appeal was converted into appeal and allowed.

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