HUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR) S — 2026 PTD 577 ISLAMABAD

Case information

Citation: 2026 PTD 577 ISLAMABAD
Court: Islamabad High Court
Year: 2026
Reporter: PTD
Parties: HUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR) S
Provisions referred to: S. 24-

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

HUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR) S. 24-a---Recording of reasons---Scope---Requirement to articulate reasons is neither a mere procedural formality nor an empty ritual rather it is a substantive safeguard designed to demonstrate that discretion has been exercised judiciously, objectively, and with due application of mind---Reasoned decision-making ensures that affected persons are apprised of the basis of the action taken, which facilitates meaningful judicial review, and acts as a restraint against arbitrariness or caprice.

Other judgments reported in 2026 PTD

2026 PTD 991 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, (WITHHOLDING) ZONE, REGIONAL TAX OFFICE-II, LAHORE VS SHAHZAIB BROTHERS PAPER CONE (PVT.) LTD. FAISALABAD Ss. 1…
2026 PTD 318 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Whole text canon---Principle---A provisio…
2026 PTD 577 ISLAMABADHUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR) art. 199---Constitutional…
2026 PTD 318 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Fiscal statutes---Two possible interpreta…
2026 PTD 943 SUPREME-COURTTARBELA STEEL RE-ROLLING MILLS (PVT.) LTD. VS COMMISSIONER INLAND REVENUE. S. 3---Sales Tax Special Procedure (Withholding) Rules, 2007, Rr.…
2026 PTD 318 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Fiscal statutes---Two possible interpreta…

Back to the case-law library · Search Pakistani case law in Urdu or English