EXIDE PAKISTAN LTD. vs FEDERATION OF PAKISTAN O — 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 O
Subject matter: Civil
Provisions referred to: Sales Tax Act (VII of 1990)

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 O. XXXIX, Rr. 1 & 2---Sales Tax Act (VII of 1990), Ss. 21(2) & 21(5)---Initiation of suspension/blacklisting proceedings, assailing of---Suit, filing of---Temporary injunction sought---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---Held: Excepting a jurisdictional defect, a Court of law does not ordinarily interfere with a show-cause notice issued by astatutory authority lest such interference stifles the exercise of fact-finding and provides an escape from special statutory proceedings and remedies--- The grounds urged by the plaintiff for interference were on the facts of the case and did not go to the jurisdiction of the Commissioner-IR in issuing the impugned notice ; said facts had been laid by the plaintiff before the Commissioner-IR who had yet to pass any order thereon; he might well agree with the plaintiff---Temporary injunction sought in effect required the High Court to determine to those facts instead of the Commissioner-IR---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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