PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

MURTAZA A HASSAN vs The COMMISSIONER INLAND REVENUE, ENFORCEMENT II CTO, KARACHI Ss — 2025 PTD 292 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 292 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
MURTAZA A HASSAN vs The COMMISSIONER INLAND REVENUE, ENFORCEMENT II CTO, KARACHI Ss
Subject matter
Criminal
Provisions referred to
S. 11; S. 25; 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

MURTAZA A HASSAN VS The COMMISSIONER INLAND REVENUE, ENFORCEMENT II CTO, KARACHI Ss. 11 & 25---Suspension and blacklisting of sales tax registration---Scope---Due process, non-observance of---Effect---Appellant (textile mill) was first suspended and later on blacklisted on the basis that it was found non-existent on the available address and the closing stock declared in the returns was also not available---Validity---Reports of physical verification having been conducted twice by the respondents / department had verified the physical existence of the appellant on the given address while online verification of taxpayer's profile was also available on record---Similarly, the right course of action available with the department was to take up the proceedings under S.11(2) of the Sales Tax Act, 1990, before blacklisting and ordering recovery of tax, if any, if the default was proved---However, no such proceedings under S. 25 or S. 11 of Sales Tax Act, 1990 were taken up by the department before blacklisting the appellant---Record revealed that after the blacklisting, the department initiated the recovery proceedings and passed an order under S. 11(2) of the Sales Tax Act, 1990, which order was assailed by the appellant, and the Commissioner (Appeals) annulled the said order of the Assessing Officer, hence no sales tax demand was outstanding against the appellant for the period under question---Thus, there was no reason to keep the status of registered person as blacklisted---Appellate Tribunal Inland Revenue annulled the impugned Blacklisting Order, in circumstances---Appeal, filed by the registered person, was allowed accordingly.

Other judgments reported in 2025 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English