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2024 P T D 1218
CHINA POWER HUB GENERATION COMPANY (PVT.) LIMITED through authorized Officer Versus PAKISTAN through Secretary Ministry of Finance and others
Decided Date: ----Ss. 137, 153, 161 & 205(3)---Default surcharge, imposition of---Mens-rea, absence of ---Scope and effect---Default surcharge is not to be imposed in a mechanical manner; but only after a proper adjudication as to the willful default and presence of mens-rea---In the present case, it had been averred on behalf of the petitioner all along that firstly, after submission of reply, the allegation of not withholding / deducting tax against host of issues was decided in his favour; whereas, even a rectification was also allowed in respect of one tax-year, and lastly, the only issue decided against it was in respect of withholding of tax for payment made under offshore-contracts and was a case of interpretation of S. 152 of the Ordinance, 2001 as according to the petitioner the title of assets was transferred outside Pakistan; hence it was a case of a genuine interpretation of the contracts and the applicability of the Ordinance, 2001 on such contracts---In these circumstances, it would have been even a difficult proposition to sustain imposition of any default surcharge---Each and every case has to be decided on its own merits as to whether the evasion or payment tax was wilful or mala fide, decision of which would depend upon the question of recovery of additional tax---High Court set-aside the impugned show-cause notices issued under S.205(3) of the Ordinance, 2001 in respect of relevant tax years (2017, 2018 and 2019), declaring the Order(s) passed thereon to have been issued / passed without lawful authority and jurisdiction---Constitutional petition, filed by taxpayer/company, was allowed, in circumstances.
Summary: — Ss. 137, 153, 161 & 205(3) — With-holding agent, responsibility of — Amount of tax not withheld by withholding agent — Default surcharge on amount of tax not withheld — Scope — Petitioner /company (China Power Hub Generation Company (Pvt.) Limited)...
2024 P T D 1205
The COLLECTOR OF CUSTOMS, ENFORCEMENT, CUSTOMS HOUSE, KARACHI Versus ABDUL RAZZAQ and another
Decided Date: Special Customs Reference Application No.512 of 2002, decided on 12th January, 2023.
Summary: — Ss. 194 & 196 — Findings of the Customs Appellate Tribunal ('the Tribunal') on questions of fact(s) — Reference jurisdiction of the High Court — Scope — Department filed Customs Reference against the judgment passed by the Tribunal — Tribunal sough...
2024 P T D 1163
IMRAN QADEER Versus FEDERATION OF PAKISTAN through Secretary Ministry of Law and 4 others
Decided Date: Constitution Petition No.D-7176 of 2022, decided on 12th October, 2023.
Summary: — Ss. 9, 10, 13 & 14 — Federal Tax Ombudsmen Institutional Reforms Act (XIV of 2013), S. 15 — Federal Tax Ombudsman — Supervisory role — Jurisdiction — Petitioner was an official of Inland Revenue and aggrieved of remarks made by Federal Tax Ombudsma...
2024 P T D 1121
POPULAR INTERNATIONAL (PVT.) LIMITED through duly authorized officer Versus PAKISTAN through Secretary, Revenue and Ex-Officio Chairman, F.B.R. and another
Decided Date: C.P. No. D-3049 of 2023, decided on 6th November, 2023.
Summary: — Ss. 23, 32 & 36 — Sales Tax Act (VII of 1990), Eighth Schedule, Entry No. 81 — Medical Devices Rules, 2017, R. 52 — Notification SRO 526(I)/2021, dated 30-04-2021 — Notification, vires of — Removal of difficulties clause — Scope — Petitioner, who i...
2024 P T D 997
COLLECTOR MODEL CUSTOMS COLLECTORATE OF PREVENTIVE Versus Messrs VENUS PAKISTAN (PVT.) LTD. and others
Decided Date: Special Customs Reference Application No.1339 of 2015 (and others connected cases), decided on 7th May, 2024.
Summary: — S.196 — Customs Rules, 2001, R. 564(4) — Custom General Order 12 of 2002, dated 15-6-2002 [as amended vide Custom General Order 6 of 2010, dated 20-8-2010 para. 25A — Reference — Afghan Transit Trade — Short supply beyond one percent — Dispute betw...
2024 P T D 955
SAPPHIRE TEXTILE MILLS LIMITED through Authorized Representative and others Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division and others
Decided Date: Constitution Petition No.8233 of 2019 (and connected matters, particularized in the Schedule1 hereto) decided on 27th February, 2023.
Summary: — S.65B (as amended by Finance Act, 2019) — Tax credits for investment — Purchasing and installing of machinery — Past and closed transactions — Dispute was with regard to cut off date of tax credits for investment made on purchasing and installing o...
2024 P T D 846
POPULAR INTERNATIONAL (PVT.) LIMITED through duly authorized officer Versus PAKISTAN through Secretary, Revenue and Ex-Officio Chairman and another
Decided Date: C.P. No. D-3049 of 2023, decided on 6th November, 2023.
Summary: — Eighth Schedule, Entry No. 81 — Drug Regulatory Authority of Pakistan Act (XXI of 2012), Ss. 23, 32 & 36 — Medical Devices Rules, 2017, R. 52 — Notification SRO 526(I)/202, dated 30-04-2021 — Notification, vires of — Removal of difficulties clause ...
2024 P T D 793
Messrs TUFAIL CHEMICAL AND SURFACTANTS (PRIVATE) LIMITED through Company Chief Executive Officer Versus PROVINCE OF SINDH through Secretary Ministry of Law and others
Decided Date: Constitutional Petition No.1472 of 2016 (and others connected cases) decided on 16th February, 2023.
Summary: — S.8 — Constitution of Pakistan, Fourth Schedule, Entry No. 49 — Constitutional petition — Toll manufacturing — Recovery of sales tax — Jurisdiction — Petitioner companies were aggrieved of dispute between Sindh Government and Federal Government wit...
2024 P T D 754
UNIVERSAL RECYCLING through authorized Representative Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman FBR and 2 others
Decided Date: C.P. No.D-205 of 2023, decided on 18th January, 2023.
Summary: — Ss. 25, 25-A & 25-D [as amended vide Finance Act, 2019] — Assessment of imported goods — Values of goods, determining of — 'Director of Valuation' or 'Collector of Customs' — Valuation Advice and a Valuation Ruling, distinguishing of — Petitioner (...
2024 P T D 736
SHAMIM AHMED and another Versus FEDERATION OF PAKISTAN through Secretary Revenue Chairman, Federal Board of Revenue, Islamabad and others
Decided Date: Constitution Petitions Nos.D-4972 D-1573, D-5966 and D-5626 of 2023, decided on 31st January, 2024.
Summary: Collector of Customs Lahore v. Wasim Radio Traders, Lahore 2023 SCMR 1716; C.P. No.5966 of 2023; Mian Azam Waheed and others v. The Collector of Customs 2023 SCMR 1247; Syed Imran Raza Zaidi v. Government of the Punjab 1996 SCMR 645; Additional Colle...
2024 P T D 716
Messrs SKF PAKISTAN (PVT.) LTD. through Managing Director and others Versus FEDERATION OF PAKISTAN through Secretary (Law and Justice Division) and others
Decided Date: C.Ps. Nos.D-2908 and D-6768 of 2022, decided on 4th January, 2023.
Summary: — Ss. 122, 174, 177, 214A & 214C — Audit — Reopening of case — Limitation — Past and closed transaction, principle of — Subsequent extension of time — Effect — Petitioner taxpayer was aggrieved of selection of his case for audit after period of limit...
2024 P T D 681
DEWAN SUGAR MILLS LTD. and others Versus FEDERATION OF PAKISTAN and others
Decided Date: Suit No.850 of 2020 (and others connected Suits*) decided on 9th August, 2021.
Summary: — Ex visceribus actus — Connotation — Principle Ex visceribus actus means that every part of statute should be construed with reference to context and other provisions of the statute. Lincoln College (1595) 3 Co. Rep. 58; Canada Sugar Refining Co., L...
2024 P T D 595
The COLLECTOR OF CUSTOMS through Additional Collector of Customs (Law), Model Customs Collectorate Versus Messrs HKL TRADERS, PESHAWAR
Decided Date: Special Customs Reference Application No.20 and C.M.As. Nos.396, 428 of 2022, decided on 27th April, 2022.
Summary: — Ss. 32 (1), 32(2), 79 (1) & 156 (1), Cl. (14) — SRO. 499(I)/2009 dated 13-06-2009 — Mis-declaration — Examination — Sizes of CKD bicycles, controversy over — Style of measurement — Scope — While the goods were confiscated, an option was given to th...
2024 P T D 380
The COLLECTOR OF CUSTOMS, MCC (EAST) through Additional Collector of Customs Versus Messrs FORTE MARKETING SERVICES and another
Decided Date: Special Customs Reference Applications Nos. 34-63 of 2022, decided on 16th November, 2022.
Summary: — Ss. 25, 25-A & 196 — Reference — Goods declaration — Valuation Ruling — Non-obstante clause — Scope — Dispute with regard to fixing duty on the basis of Valuation Ruling was set aside by Customs Appellate Tribunal holding that the same were valid f...
2024 P T D 370
Messrs YUNUS TEXTILE MILLS LIMITED through Authorize Officer and others Versus FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and others
Decided Date: Constitution Petitions Nos.P-5899, P-6929, P-7455, P-7456 and P-5231 of 2022, decided on 11th January, 2023.
Summary: — R. 36 — SRO 555(I)/2006, dated 05.06.2006 — Post-sanction audit of refund claims — Notice, issuance of — Scope — Deputy Commissioner or Commissioner Inland Revenue, Powers of — Scope — Petitioners (companies/registered taxpayers) invoked constituti...
2024 P T D 355
Messrs YAKIN CO. through Proprietor Versus FEDERATION OF PAKISTAN through Secretary Revenue Division and Ex-Officio Chairman and 2 others
Decided Date: Constitution Petition No.D-3945 and C.M.A. No.17732 of 2017, decided on 12th January, 2022.
Summary: — S. 11 — Assessment of tax and recovery of tax not levied or short levied or erroneously refunded — Order-in-Original, absence of — Fresh/Second Show-Cause Notice, issuance of — Legality — Commissioner Inland Revenue, powers of — Scope — Plea of the...
2024 P T D 325
The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR Versus Messrs CUSTOMS APPELLATE TRIBUNAL BENCH-II, KARACHI and another
Decided Date: Special Customs Reference Application No.829 of 2015, decided on 6th September, 2023.
Summary: — Ss.2(s), 157(2), Cl. (b), 181 & 196 — SRO 499(I)/2009 dated 13.06.2009 — Smuggling — Vehicle(s)/conveyance(s) used for transportation of smuggled goods, confiscation of — Transporting of a huge quantity (35000 liters) of Iranian Origin High Speed D...
2024 P T D 290
GETZ PHARMA (PVT.) LIMITED and others Versus FEDERATION OF PAKISTAN and others
Decided Date: High Court Appeals Nos.259, 272, 277, 278, 279, 280, 281, 282, 284, 298, 320, 338 of 2019, 04 of 2020, Constitutional Petitions Nos.D-6072, D-7920 of 2017, D-2436, D-2691, D-4429 of 2018 and D-2133 and D-3229 of 2019, decided on 24th December, 2021.
Summary: — Sixth Schedule, Entry No.105 — Customs Act (IV of 1969), First Sched. & Fifth Sched. — Exemption from duty — Packing material — Provisions of two laws — Appellant company claimed that packaging material was entitled to exemption from sales tax as i...
2024 P T D 256
NAWAB BROTHERS STEEL MILLS (PVT.) LTD. through Authorized Representative Versus FEDERATION OF PAKISTAN through Secretary Ministry of Finance and 3 others
Decided Date: Constitution Petitions Nos.D-8679 of 2018, D-1171, D-1011 and D-3477 of 2019, decided on 11th February, 2023.
Summary: — Ss.7, 7A, 8, 8B & 10 — Sales Tax Special Procedure Rules 2007, R.5H — Sale tax, collection of — Import of machinery — Petitioners were manufacturers of steel products and were aggrieved by imposition and collection of sales tax at the rate of 17% o...
2024 P T D 232
The COLLECTOR MODEL CUSTOMS COLLECTORATE, HYDERABAD Versus SHAFI MUHAMMAD and another
Decided Date: Special Customs Reference Application No.12 of 2020, decided on 25th May, 2022.
Summary: — Ss.156(1)(2) Cl. (89), 187 & 196 — Reference — Confiscation of vehicle — Authorities confiscated vehicle in question alleged to have been smuggled non-duty paid — Customs Appellate Tribunal set aside the order passed by authorities — Validity — It ...