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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---Summon issued by tax authorities to give evidence---Challenged by way of filing suit against the tax authorities---Scope---If at all, a suit is maintainable, even then a direct challenge to a summon issued under S. 37 of the Sales Tax Act, 1990, without responding to such summons, cannot be entertained at this stage of the proceedings---Impugned notice only seeks a response from the plaintiff (Registered Person) and to produce the relevant documents in support of the input tax so claimed and that is all, which also provided a date of hearing to respond to such notice along with submission of documents---Therefore, it is premature for the plaintiff to approach the Court directly without any justifiable cause of action to file the present suit---Suit, filed by registered person, was dismissed, in circumstances.

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