EXIDE PAKISTAN LTD. vs FEDERATION OF PAKISTAN Ss — 2026 PTD 616 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2026 PTD 616 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2026
Reporter: PTD
Parties: EXIDE PAKISTAN LTD. vs FEDERATION OF PAKISTAN Ss
Subject matter: Civil
Provisions referred to: S. 21; Finance Act; 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 LTD. VS FEDERATION OF PAKISTAN Ss. 21(2) & 21(5) [as inserted by the Finance Act, 2024]---Sales Tax Rules, 2006, R. 12---Initiation of suspension/ blacklisting proceedings, assailing of---Suit, filing of---Remedy subsequently available---Retrospective applicability---Scope---Suit was brought to challenge a "pre-suspension notice" issued to the plaintiff (company / registered person) by the Commissioner-Inland Revenue ('Commissioner-IR ') for initiating suspension/ blacklisting proceedings---Plaintiff prayed for a temporary injunction to restrain the Commissioner-IR from taking coercive action against the plaintiff---Validity---The impugned 'pre-suspension' notice was essentially a notice to show-cause against suspension of sales tax registration ; which was a precursor to blacklisting proceedings--- By virtue of subsection (5) of S. 21 of the Sales Tax Act, 1990 which had been inserted by the Finance Act 2024, a remedy was available to the plaintiff before the Chief Commissioner in the event an order of suspension was passed against the plaintiff---Though that provision was inserted in the statute after the suit was filed, it is settled law that an amendment in statute to provide a forum is procedural in nature and therefore operates retrospectively---Since the plaintiff did not bring forth any exception for interfering with the impugned notice, application seeking grant of temporary injunction was dismissed.

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