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COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE S — 2026 PTD 1 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 1 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE S
Subject matter
Tax & Customs
Provisions referred to
S. 74---C; S. 74; 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

COCA COLA EXPORT CORPORATION PAKISTAN BRANCH VS DEPUTY COMMISSIONER INLAND REVENUE S. 74---Condonation of time-limit---Order passed under S.74 of Sales Tax Act, 1990---Officer of the Inland Revenue, powers of---Scope---Limitation, importance---Section 74 of the Sales Tax Act, 1990 ('the Act, 1990'), makes it abundantly clear that the condonation of delay for exposing a taxpayer to the rigors of process after the lapse of statutory period is not a routine and usual exercise; an order for condonation can only be issued in exceptional circumstances, which exceptional circumstances can only be supplemented by supplying reasons and the reasons must ooze out from such orders---It cannot be the true import, intent and purpose of the law that the matter of condonation may be left at the whims of an officer of the Inland Revenue as the limitation is not merely a technicality; it has to be more robustly applied in the financial matters particularly in the taxation matters, enabling the taxpayer as well as the revenue hierarchy to have estimations of their respective financial outlook so that the available revenue, the expenditure required and the planning to be rolled out may be assessed with some degree of certainty---Thus, the impugned order being devoid of any reasons, having been issued without an opportunity of hearing, could not withstand any test of due process and administration of justice---High Court set-aside the impugned order with the result that the Show-Cause Notices issued on the basis of the impugned order are declared bad in law and of no legal effect---Constitutional petition, filed by Company/ Registered Person, was allowed accordingly.

Other judgments reported in 2026 PTD

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