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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---Constitution of Pakistan, Art. 199---Order passed under S.74 of Sales Tax Act , 1990---Opportunity of hearing, non-affording of---Judicial review---Grievance of the petitioners was that they had not even been heard before passing the impugned order---Validity---Such course of action was fatal to the vires of the impugned Order---The days when it used to be said that a person seeking even a privilege was not entitled to be heard were long gone---It is hard to see how the High Courts can fulfill their judicial review responsibility under Art. 199 of the Constitution, which is aresponsibility to see that public authorities keep within the limits of their authority and act lawfully, unless the decisions impugned before the High Court(s) contain the reasons for them---Thus, the impugned order being devoid of any reasons, having been issued without an opportunity of hearing, which 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 were 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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