The COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE vs MAYFAIR SPINNING MILLS LTD — 2025 SCMR 1 SUPREME-COURT

Case information

Citation: 2025 SCMR 1 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: The COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE vs MAYFAIR SPINNING MILLS LTD

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

The COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE, LAHORE VS MAYFAIR SPINNING MILLS LTD. Exemption notification/Statutory Regulatory Order (SRO)---Vested rights created under an earlier notification can not be retrospectively nullified by a subsequent notification---Demanding repayment of benefits already accrued to and availed of by taxpayers, by virtue of changes introduced through SROs, would adversely affect their vested rights and undo transactions that are past and closed, which cannot be done through subordinate legislation without specific authorization by primary legislation.

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