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NEW ERA FABRICS vs APPELLATE TRIBUNAL INLAND REVENUE Ss — 2025 PTD 1519 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2025 PTD 1519 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2025
Reporter
PTD
Parties
NEW ERA FABRICS vs APPELLATE TRIBUNAL INLAND REVENUE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 11; S. 26; S. 33; 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

NEW ERA FABRICS VS APPELLATE TRIBUNAL INLAND REVENUE Ss.11, 26, 33 & 47---Reference---Imposing of maximum penalty---Non-filing of sales tax returns---Element of mens rea, absence of---Effect---Petitioner / taxpayer was aggrieved of show cause notice issued by authorities under S. 11(1) of Sales Tax Act, 1990 with regard to imposing of penalty for alleged violation of non-filing of certain sales tax returns---Validity---When there was violation of S. 26 of Sales Tax Act, 1990 only then provision of S. 33 (1) of Sales Tax Act, 1990 was relevant---No separate show-cause notice for violation of S. 26 of Sales Tax Act, 1990 was issued---There was no corresponding amendment in S. 33 of Sales Tax Act, 1990 therefore, general principle of law i.e. for imposition of penalty an element of mens rea must be present was attracted---There was no apparent element of mens rea on the part of applicant / taxpayer in non-filing of its sales tax returns for period in question---There was no short levied amount of sale tax determined against applicant / taxpayer, therefore, maximum penalty so imposed could not be sustained---High Court set aside orders passed by the forums below---Reference was allowed, in circumstances.

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