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SHELL PAKISTAN LTD. vs FEDERATION OF PAKISTAN R — 2025 PTD 538 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2025 PTD 538 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2025
Reporter
PTD
Parties
SHELL PAKISTAN LTD. vs FEDERATION OF PAKISTAN R
Subject matter
Tax & Customs
Provisions referred to
S. 21; Sales Tax Act (VII of 1990); 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

SHELL PAKISTAN LTD. VS FEDERATION OF PAKISTAN R. 12(a)(i)---Sales Tax Act (VII of 1990), S. 21(2)---Sales Tax Registration, suspension of---Show-Cause Notice, non-issuance of---Effect---Admittedly, suspension in the present case was without issuance of any show-cause notice, whereas, the R. 12(a)(i) of the Sales Tax Rules, 2006, purportedly on the basis of which the power of suspension was exercised, without issuance of show-cause notice, already stoods declared ultra-vires by a judgment of the High Court in the case tilted as Saleem Ahmed v. Federation of Pakistan and others (C.P.No. D-8101 of 2017 and others), wherein it was held that R.12(a)(i) of Sales Tax Rules, 2006, to the extent it gives authority to the Commissioner to suspend the sales tax registration of a registered person without prior notice, is ultra vires the Constitution, violative of principle of natural justice and in exercise of authority vested under S. 21(2) of the Sales Tax Act, 1990---High Court set aside impugned order of suspension of Sales Tax Registration---Constitutional petition was allowed accordingly.

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