MILLAT TRACTOR LIMITED vs FEDERAL BOARD OF REVENUE Eighth Schedule, Table-I, Column 5 — 2024 PTD 670 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 670 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: MILLAT TRACTOR LIMITED vs FEDERAL BOARD OF REVENUE Eighth Schedule, Table-I, Column 5

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

MILLAT TRACTOR LIMITED VS FEDERAL BOARD OF REVENUE Eighth Schedule, Table-I, Column 5---Notifications SRO No.363 (I)/2012, dated 13-04-2012 and SRO No. 563 (I)/2022 dated 29-04-2022---Refund of duty---Appellant company was aggrieved of order passed by Deputy Commissioner Inland Revenue holding it disentitled to refund claim in respect of period from July 2021 to February 2022---Validity---Provisions of Notification SRO No. 563(I)/2022 dated 29-04-2022 did not apply retrospectively and had struck down word 'existing' in R. 39-O of Notification SRO No. 563 (I)/2022 dated 29-04-2022---Show-cause notice dated 21-11-2022 as well as order dated 21-11-2022, passed by Deputy Commissioner Inland Revenue, were passed without lawful authority and were of no legal effect---High Court did not permit appellant company to go through the rigours of long drawn litigation process for refund claim to be made over to appellant company---Entire exercise of issuance of Notification SRO No. 563 (I)/2022 dated 29-04-2022 and for it to apply retrospectively was a mala fide act on the part of Federal Board of Revenue to deprive appellant of its due refund claim---Division Bench of High Court declared that provisions of SRO No. 563 (I)/2022 dated 29-04-2022 did not apply to refund claims of appellant which must be processed and disbursed expeditiously under Notification SRO 363 (I)/2012, dated 13-04-2012---Division Bench of High Court further declared that show cause notice issued to appellant and order passed by authorities were null and void and of no effect---Intra Court Appeal was allowed accordingly.

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