ALLAMA IQBAL OPEN UNIVERSITY vs COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, REGIONAL TAX OFFICE, ISLAMABAD — 2026 SCMR 141 SUPREME-COURT

Case information

Citation: 2026 SCMR 141 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: ALLAMA IQBAL OPEN UNIVERSITY vs COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, REGIONAL TAX OFFICE, ISLAMABAD
Subject matter: Tax & Customs
Provisions referred to: 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

ALLAMA IQBAL OPEN UNIVERSITY VS COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, REGIONAL TAX OFFICE, ISLAMABAD. Ss.11(4) & 11(4a) [as introduced through Finance Act, 2016]---Sales Tax Act, 1990---Withholding agent---Responsibility of---Applicability of provision at relevant time. Petitioner university was involved in distance learning education and printed educational material itself. Department treated petitioner as withholding agent and held it responsible to deduct and deposit sales tax. Held: Show Cause Notice did not disclose under which provision of Sales Tax Act, 1990 petitioner was required to act as withholding agent. Section 11(4) relates to short payment of tax or erroneous refund due to inadvertence, error or misconstruction and does not deal with withholding tax responsibility. Section 11(4a), which covered such situations, was introduced through Finance Act, 2016, whereas alleged tax periods were from July 2012 to June 2013. Provision introduced later could not be applied retrospectively. Supreme Court set aside impugned orders and allowed petition by converting it into appeal.

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