MUHAMMAD TAHIR vs FEDERAL BOARD OF REVENUE through Chairman Ministry of Finance, Islamabad S — 2023 PTD 1087 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 1087 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: MUHAMMAD TAHIR vs FEDERAL BOARD OF REVENUE through Chairman Ministry of Finance, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 21---S

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

MUHAMMAD TAHIR VS FEDERAL BOARD OF REVENUE through Chairman Ministry of Finance, Islamabad S.21---Sales Tax Registration---Suspension---Principle of natural justice, violation of---Petitioner was aggrieved of suspension of his Sales Tax Registration without providing him any opportunity of hearing---Validity---After noting some shortcomings on the part of petitioner, the concerned authority suspended Sales Tax Registration with immediate effect---Such act proved that prior to order of suspension, petitioner was not communicated with regard to shortcomings, if any recorded by the authority---No reply was obtained from the petitioner nor any opportunity of hearing was given to him---High Court declined to endorse action taken by authority with immediate effect as no one could be condemned unheard---Before drawing any adverse inference, authority was bound to call explanation / reply from petitioner and in absence of such mandatory legal requirement, action of authority was non-est in the eyes of law---High Court directed the authority to restore Sales Tax Registration of petitioner in accordance with law as its decision was illegal and unqualified for---Constitutional petition was allowed accordingly.

Other judgments reported in 2023 PTD

2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to b…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inlan…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of powe…
2023 PTD 1590 SUPREME-COURTCOMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---'Income from other sources' or 'income from…
2023 PTD 1514 SUPREME-COURTFEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Im…
2023 PTD 1492 SUPREME-COURTCOMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal sta…

Back to the case-law library · Search Pakistani case law in Urdu or English