2025 PLP 538 (PTD)
SHELL PAKISTAN LTD. Versus FEDERATION OF PAKISTAN and others
| Citation | 2025 PLP 538 (PTD) |
| Forum / Court | Sindh High Court |
| Bench Members | Agha Faisal, J |
| Parties | SHELL PAKISTAN LTD. Versus FEDERATION OF PAKISTAN and others |
| Primary Law | Sales Tax Rules, 2006 |
Q1: What are the key laws and sections cited in 2025 PLP 538 (PTD)?
This judgment primarily cites: Sales Tax Rules, 2006 as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2025 PLP 538 (PTD)?
The case was heard and decided by the Sindh High Court bench comprising: Agha Faisal, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2025 PLP 538 (PTD) (SHELL PAKISTAN LTD. Versus FEDERATION OF PAKISTAN and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ali Almani for Petitioner.
- AGHA FAISAL, J.----None present for the department / respondent; though served and comments filed, whereas learned Assistant Attorney General representing the Federation of Pakistan pleads no instructions.
Headnotes / Summary
R. 12(a)(i)
Sales Tax Act (VII of 1990), S. 21(2)
Sales Tax Registration, suspension of
Show-Cause Notice, non-issuance of
Effect
Admittedly, suspension in the present case was without issuance of any show-cause notice, whereas, the R. 12(a)(i) of the Sales Tax Rules, 2006, purportedly on the basis of which the power of suspension was exercised, without issuance of show-cause notice, already stoods declared ultra-vires by a judgment of the High Court in the case tilted as Saleem Ahmed v. Federation of Pakistan and others (C.P.No. D-8101 of 2017 and others), wherein it was held that R.12(a)(i) of Sales Tax Rules, 2006, to the extent it gives authority to the Commissioner to suspend the sales tax registration of a registered person without prior notice, is ultra vires the Constitution, violative of principle of natural justice and in exercise of authority vested under S. 21(2) of the Sales Tax Act, 1990
High Court set aside impugned order of suspension of Sales Tax Registration
Constitutional petition was allowed accordingly. Saleem Ahmed v. Federation of Pakistan and others (C.Ps.Nos. D-8101 of 2017 and others) ref.
Judgment & Decree
AGHA FAISAL, J.
None present for the department / respondent; though served and comments filed, whereas learned Assistant Attorney General representing the Federation of Pakistan pleads no instructions.
2. Through this petition, the petitioner has impugned suspension of its Sales Tax Registration (brought to its knowledge via newspapers) without issuance of show-cause notice and by way of order dated 27.04.2018 the said order of suspension dated 26.4.2018, which was yet to be delivered to the petitioner was suspended in presence of Mr. Abdul Hafeez, Additional Commissioner Inland Revenue Zone-V, who had come to the Court and waived the notice. The said suspension was made purportedly pursuant to a show-cause notice dated 23.4.2018 issued in terms of section 11(2) of the Act for recovery of sales tax and subsequently the said show-cause notice dated 23.4.2018 was adjudicated against the petitioner and in Appeal the Commissioner (Appeals) has been pleased to set aside it and the matter was remanded vide order dated 04.10.2019.
3. Today learned Counsel for the petitioner submits that he would be satisfied it the order of suspension is set-aside as apparently the same was issued without a show cause notice purportedly in terms of Rule 12 of the Sales Tax Rules, 2001, which now stands declared as ultra vires by this Court. As noted no one has come forward to assist the Court, therefore, we are of the view that no useful purpose would be served by keeping this petition pending anymore. Admittedly, the suspension itself was without issuance of any show-cause notice, whereas, the Rule purportedly on the basis of which the power of suspension was exercised without issuance of show cause notice, already stands declared ultra-vires by a Division Bench judgment of this Court dated 12.9.20191 in the case tilted as Saleem Ahmed v. Federation of Pakistan and others {C.P.No. D-8101 of 2017 and others}.
4. Accordingly, in the facts and circumstances of this case, the order of suspension dated 26.04.2018 is hereby set aside. Consequently, the petition is allowed in the above terms. MQ/S-25/Sindh Petition allowed.