MOL PAKISTAN OIL AND GAS B.V vs FEDERAL BOARD OF REVENUE, through Chairman, Islamabad S — 2022 PTD 1624 ISLAMABAD

Case information

Citation: 2022 PTD 1624 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: MOL PAKISTAN OIL AND GAS B.V vs FEDERAL BOARD OF REVENUE, through Chairman, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 48

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

MOL PAKISTAN OIL AND GAS B.V VS FEDERAL BOARD OF REVENUE, through Chairman, Islamabad S.48 ---Sales Tax Rules, 2006, R.71---Sales tax, recovery of---Tax recovered from bank accounts of tax payer before expiry of the 30 days period mentioned in R.71 of the Sales Tax Rules, 2006---Legality---Admittedly, the period of 30-days was not allowed to lapse or expire before initiation of the recovery process and the modalities mentioned in R.71 of the Sales Tax Rules, 2006 were also not followed as required under the law inasmuch as the judgment of the Appellate Tribunal Inland Revenue was handed on 28-09-2021 and recovery was effected on the same day, which action on part of the revenue authorities (respondents) clearly violated R.71 of the Rules---Impugned action of effecting recovery from the bank accounts of the taxpayer (petitioner) without complying with R.71 was declared to be without lawful authority and accordingly set-aside---Constitutional petition was allowed with the direction that the amount unlawfully recovered from the bank accounts of the taxpayer shall be refunded/reimbursed to it within 30-days.

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