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EXIDE PAKISTAN LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue S — 2026 PTD 140 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 140 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
EXIDE PAKISTAN LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue S
Subject matter
Civil
Provisions referred to
S. 37---C; S. 9---S; S. 37; Civil Procedure Code (V of 1908); 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

EXIDE PAKISTAN LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue S. 37---Civil Procedure Code (V of 1908), S. 9---Suit against tax authorities---Order to deposit half disputed amount, non-compliance of---Effect---Admittedly, no compliance has been made as to previous order of the Court for deposit of 50% of the disputed amount having been passed in view of the judgment passed in the case of Searle IV Solution (Pvt.) Ltd. and others v. Federation of Pakistan reported as 2018 SCMR 1444 ('Searle IV Solution case') ; whereas, through these suits, the plaintiffs have impugned notices to give evidence under S. 37 of the Sales Tax Act, 1990, whereby, it has been alleged that the Plaintiffs are liable to pay certain amount---Contention of the plaintiffs that no amount is mentioned in the impugned notices, and even if so, it is not against the plaintiff but against some other person who is being investigated by the defendants, does not appear to be correct and justified from perusal of the record---In the impugned notice it is stated that the Plaintiff is utilizing fake/flying invoices issued by the person under investigation to inflate the input tax and or to reduce its liability illegally, which is sufficient for the purposes of Searle IV Solution case as otherwise it would negate the intent / dicta laid down by the Supreme Court in the Searle IV Solution case---Plaintiff failed to deposit the requisite 50% of the amount so mentioned in the notice---Suit, filed by registered person, was dismissed, in circumstances.

Other judgments reported in 2026 PTD

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