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WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S — 2025 PTD 1179 SUPREME-COURT

Case information

Citation
2025 PTD 1179 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
PTD
Parties
WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S
Subject matter
Tax & Customs
Provisions referred to
S. 74---C; Sales Tax 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

WAK LIMITED MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S. 74---Condonation of time limit---Period of extension---Exercise of discretion---Principle---Provision of Section 74 of Sales Tax Act, 1990 does not confer an open-ended power in such regard---Federal Board of Revenue cannot, on the basis of its own subjective assessment, grant an extension for however long a period it thinks fit---Matter must, and if it comes before a Court, certainly has to be looked at objectively---If the period is excessive (in the sense that it is not "appropriate" within the frame of the section) it may be declared to be unlawful and quashed.

Other judgments reported in 2025 PTD

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