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

Case information

Citation: 2025 SCMR 1280 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S
Subject matter: Tax & Customs
Provisions referred to: S. 74---C; 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

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---Period of extension---Exercise of discretion---Principle---Provision of Section 74 of Sales Tax Act, 1990 does not confer an open-ended power in such regard---Federal Board of Revenue cannot, on the basis of its own subjective assessment, grant an extension for however long a period it thinks fit---Matter must, and if it comes before a Court, certainly has to be looked at objectively---If the period is excessive (in the sense that it is not "appropriate" within the frame of the section) it may be declared to be unlawful and quashed.

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