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COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE Ss — 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 Ss
Subject matter
Tax & Customs
Provisions referred to
S. 74; S. 45-B; S. 46; S. 10; 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 Ss. 45-B, 46 & 74---Constitution of Pakistan, Art. 199---Order passed under S. 74 of Sales Tax Act, 1990, assailing of---Constitutional petition---Maintainability---Perusal of Ss. 45-B and 46 of the Sales Tax Act, 1990 ('the Act 1990'), which are the provisions conferring right of appeal, clearly spell out that an appeal under S.45-B read with S.46 of the Act, 1990 is only available against orders passed under S. 10, 11, 25, 36 or 66 of the Act, 1990---Section 74 under which the impugned order has been passed, is not an appealable order, therefore, the only remedy available with the petitioner, particularly in the wake of the fact that impugned order has allegedly been issued without notice or an opportunity f hearing, is by way of filing a Constitutional petition as the petitioner cannot be left remediless.

Other judgments reported in 2026 PTD

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