ASG METALS LIMITED vs The COMMISSIONER INLAND REVENUE, ZONE-IV S — 2025 PTD 459 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 459 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: ASG METALS LIMITED vs The COMMISSIONER INLAND REVENUE, ZONE-IV S
Subject matter: Civil
Provisions referred to: S. 11---C; S. 9---I; Civil Procedure Code (V of 1908); 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

ASG METALS LIMITED VS The COMMISSIONER INLAND REVENUE, ZONE-IV S. 11---Civil Procedure Code (V of 1908), S. 9---Issuance of Show-Cause Notice by Tax Authorities, challenging of----Civil suit before Single Bench of the High Court---Maintainability---Order of the Court, non-compliance of---Effect---Show-Cause Notice was issued to the Registered Person / Company under Ss. 11(2) & 11(3) of the Sales Tax Act, 1990, whereby, it had been alleged that it was liable to pay an amount (of Rs.59,712,503/-) and as to why the same might not be assessed against it---Registered person / Company (plaintiff) has impugned the said Show-Cause Notice by way of filing civil suit before the Single Bench of the High Court against the Tax Authorities (defendants)---High Court directed the plaintiff to deposit 50% of amount being claimed by the defendants in view of the case titled Searle IV Solution (Pvt.) Ltd. v. Federation of Pakistan reported as 2018 SCMR 1444 ('the Searle IV Solution case')---Plaintiff did not comply with said directions/order contenting that since no amount has been calculated by the Tax Authorities , Searle IV Solution case would not apply---Validity---Contention of the plaintiff was misconceived as otherwise it would negate the intent/dicta laid down by the Supreme Court in the Searle IV Solution case---Suit filed by registered person, being non-maintainable, was dismissed.

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