WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REV

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WAK LIMITED MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S. 74---Condonation of time limit---Scope---Matter was referred to Larger Bench of Supreme Court to consider whether judgment of three member Bench of Supreme Court given in case titled Collector of Sales Tax, Gujranwala and others v. Super Asia Mohammad Din and others, reported as 2017 SCMR 1427, 2017 PTD 1756 ('Super Asia Case') was correct---Validity---Double layer of protection accorded to the taxpayer shields him from unmeritorious claims and bogus show cause notices, which may be issued by concerned officer to harass and intimidate the former and/or for ulterior motives and purposes---Conclusion that the relevant provisions are mandatory help in ensuring that it is only a genuine case, based on substance and having (objectively) a reasonable prospect of success, of alleged non- or short payment of tax that is opened against the taxpayer---It is a bogus and false claim that concerned officer would wish to keep pending, for it to be as it were a Damocles' sword hanging over the taxpayer---Time bound closure of cases would help in reducing cases being brought for non-genuine reasons and purposes---For if the show cause notice is based on firm grounds and for lawful purposes then (subject of course to whatever reply the taxpayer may give thereto) it would be in the interest of the State (as represented by the adjudicating authority) to decide the same as expeditiously as possible, which would be well within the generous time periods allowed by the statute, as held in 'Super Asia Case'---If, in the end, a case is not made out then equally a responsible officer acting lawfully and truly motivated by public interest would wish to bring proceedings to a close as quickly as possible, which would again be within the time periods set out in the relevant provisions---Multi-layered protection, by way of mandatory periods of limitation, is not just well within the legislative power; it is the intent that is expressed in the relevant provisions, as rightly held in 'Super Asia Case'---Larger Bench of Supreme Court affirmed the decision of Supreme Court in case titled Collector of Sales Tax, Gujranwala and others v. Super Asia Mohammad Din and others, reported as 2017 SCMR 1427, 2017 PTD 1756, as it had correctly stated the law on all points.

WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S — 2025 SCMR 1280 SUPREME-COURT

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