SHAHBAZ HUSSAIN vs FEDERATION OF PAKISTAN Ss — 2023 PTD 30 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 30 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: SHAHBAZ HUSSAIN vs FEDERATION OF PAKISTAN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 11

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

SHAHBAZ HUSSAIN VS FEDERATION OF PAKISTAN Ss.3(9a), 11, 33(25) & 40C---Sales Tax Rules, 2006, R.150ZEF---adjudicatory mechanism---Integrating business for monitoring, failure of---TIER-I retailer---Determination---Consequences of non-compliance or contravention---appellant was aggrieved of penalty imposed by authorities for not integrating his business for monitoring---Validity---Proceedings were not initiated in terms of S.11 of Sales Tax act, 1990 and after initiating proceedings order-in-original passed did not qualify to be an order referred in R.150ZEF of Sales Tax Rules, 2006---Besides imposing penalty as applicable, order of recovery of tax amount due was not made---When law required something to be done in a particular way, it should have been done in that only and not otherwise---appellant was hard done by deprivation of procedural safeguards for determination of whether he was liable to be registered as a TIER-1 retailer and subsequent consequences---Such was more so when appeal against compulsory registration as TIER-1 retailer filed by appellant was pending and was still to be decided---Division Bench of High Court declared that order-in-original was illegal and unlawful---Intra court appeal was allowed, in circumstances.

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