JS BANK LIMITED vs PAKISTAN through Secretary Revenue and Ex-officio Chairman Federal Board Revenue, Islamabad Ss — 2023 PTD 704 ISLAMABAD

Case information

Citation: 2023 PTD 704 ISLAMABAD
Court: Islamabad High Court
Year: 2023
Reporter: PTD
Parties: JS BANK LIMITED vs PAKISTAN through Secretary Revenue and Ex-officio Chairman Federal Board Revenue, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: Federal Excise 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

JS BANK LIMITED VS PAKISTAN through Secretary Revenue and Ex-officio Chairman Federal Board Revenue, Islamabad Ss. 19(6) & 21---Constitution of Pakistan, Art.199---Constitutional petition---Show-cause notice without jurisdiction---Criminal proceedings, initiating of---Pre-conditions---Petitioners were aggrieved of proceedings initiated by authorities on the allegation of obstructing tax recovery process--- Plea raised by authorities was that petitioners had alternate remedy of appeal available to them---Validity---Objection taken to maintainability of constitutional petition by authorities was without substance, as order passed by authorities was without jurisdiction and the matter was rightly agitated in a petition under Art.199 of the Constitution, without availing statutory right of appeal---Petition under Art.199 of the Constitution was maintainable against show-cause notice which was without jurisdiction and lawful authority---Petitioners were slapped with criminal liability without adopting course of action as provided in Federal Excise Act, 2005---High Court apprehended that if such course was allowed as a matter of routine, that would bring chaos and would displace criminal jurisprudence---Questions raised by petitioners were of paramount importance, viz, in presence of proper procedure provided for adjudication of criminal trial, imposition of fine in the garb of penalty through an executive order would amount to high handedness on the part of authorities and would be without lawful authority---High Court in exercise of Constitutional jurisdiction set aside show-cause notices and orders-in-original passed against petitioners---Constitutional petition was allowed, in circumstances.

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