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POPULAR SUGAR MILLS LTD. vs FEDERATION OF PAKISTAN S — 2026 PTD 123 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 123 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
POPULAR SUGAR MILLS LTD. vs FEDERATION OF PAKISTAN S
Subject matter
Tax & Customs
Provisions referred to
S. 11; 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

POPULAR SUGAR MILLS LTD. VS FEDERATION OF PAKISTAN S.11(5)---Constitution of Pakistan, Art.199---Issuance of show cause notice, challenge to---Constitutional petition---Maintainability---Delay in issuance of show-cause notice---Show-cause notice was impugned on the ground that same was time barred---Validity---Reasons assigned for extension of time could not extend limitation as provided under S.11 of Sales Tax Act, 1990, whereas, the other argument that matter was under consideration in audit also did not entitle respondents to seek extension in the limitation either on the excuse of audit or delay in any other manner---Show-cause notice was time barred, whereas, the law as to limitation was settled---Cardinal principle of law was that all were equal before law, whether a citizen or State, and if a law prescribed time period for recovery of money, after its lapse, recovery was not enforceable through Courts---Since it was not in dispute that show-cause notice was hopelessly time barred, hence without jurisdiction, therefore, while exercising constitutional jurisdiction notice of same was taken by the High Court, and by doing so, the impugned show-cause notice was set-aside/quashed---Constitution petition was allowed, in circumstances.

Other judgments reported in 2026 PTD

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