Search Case Law Database
Found 15,129 judgments matching your criteria
2026 P T D 770
DIRECTOR, DIRECTORATE INTELLIGENCE AND INVESTIGATION (CUSTOMS) Versus MUHAMMAD SABIR and another
Decided Date: 2024-November-5
Summary: — S. 196 — Reference jurisdiction of High Court — Question of law and fact — Determination — Scope — Question of fact not entertainable in reference — The questions posed by the Applicant/Department were essentially questions of fact seeking determin...
2026 P T D 746
PAKISTAN INTERNATIONAL AIRLINES CORPORATION Versus COLLECTOR OF CUSTOMS (PREVENTIVE) CUSTOM
Decided Date: 2024-October-7
Summary: — Ss. 26 & 156(1), clauses (9), (10A) & (14) — Obligation to produce documents and provide information — Scope — Mens rea, absence of — Effect — Penalty, imposition of — Discretion of Court — Penalty disproportionate to guilt — Majority-owned Governm...
2026 P T D 728
Messrs SUI SOUTHERN GAS COMPANY LTD. Versus LARGE TAXPAYERS UNIT (L.T.U.)
Decided Date: Special Sales Tax Reference Application No.76 of 2017 along with Spl. S.T.R.A. No.140 of 2017, 582 of 2019 and C.M.A. No.919 of 2017, decided on 4th March, 2025.
Summary: — Ss. 7(1), 8(1) & 10 — Taxable supplies — Lost / damaged goods — Input tax, adjustment of — Scope — Whether the taxpayer (Gas supply Company/SSGC) was entitled for adjustment of entire input tax including that which had been paid on Unaccounted for ...
2026 P T D 721
ARY COMMUNICATION LIMITED Versus FEDERAL BOARD OF REVENUE and others
Decided Date: Suit 897 of 2022, decided on 30th August, 2024.
Summary: — S.177 — Selection for audit, assailing of — Suit filed before High Court in its original jurisdiction — Maintainability — Audit proceedings — Scope — Present suit essentially seeks to assail selection for audit notices, under S. 177 of the Income T...
2026 P T D 687
COLLECTOR, COLLECTORATE OF CUSTOMS, HYDERABAD Versus FAZAL QADEER and others
Decided Date: Special Custom Reference Appeal No.1492 of 2023 and C.M.As. Nos.3694, 1978 of 2024, decided on 31st October, 2024.
Summary: — S. 194-C (6) — Procedure of Customs Appellate Tribunal — Power to regulate — Scope — Local commission expert for physical verification of production unit — Employee of Customs Appellate Tribunal, appointment of — Legality — Customs Appellate Tribun...
2026 P T D 678
SHAIKH PIPE MILLS (PVT.) LIMITED Versus The CUSTOMS APPELLATE TRIBUNAL, KARACHI and others
Decided Date: ----S. 194-C---Adjudication of matters---Customs Appellate Tribunal, powers / responsibilities of---Scope---Perusal of the impugned judgment reflected that the Customs Appellate Tribunal (Tribunal) had failed to give any reasoned finding on its own and had dismissed the appeal by merely observing that the order of the Collector of Customs (Appeals), was well reasoned---It appeared that the Tribunal had not dilated upon the facts nor on law and had passed the judgment in a slipshod and perfunctory manner---Such an approach was not only incorrect and not appreciable but was, at the same time, a burden on this /High Court--- Time and again such matters are to be remanded due to such approach of the Tribunal, which amounts to sheer wastage of the High Court's time and also burdens the importer as well as the department with additional costs for no fault of theirs---Moreover, the highest authority for factual determination in tax matters is the Tribunal, therefore, the Tribunal is required in law to determine the facts finally so that none of the parties are prejudiced in further proceedings including Reference Applications before the High Court which are to be decided only on questions of law arising out of the order of the Tribunal---In the present case, the Tribunal's observation that the order of the Collector of Customs (Appeals)was well-reasoned did not suffice; nor fulfilled the minimum requirements of passing of orders in accordance with law---High Court set-aside the impugned judgment and remanded the matter to the Tribunal to decide the same afresh and pass a reasoned order after affording opportunity of being heard to the parties---Special Customs Reference, filed by importer, was disposed of accordingly.
Summary: Commissioner Inland Revenue v RYK Mills Lahore 2023 SCMR 1856; Commissioner Inland Revenue v. Sargodha Spinning Mills 2022 SCMR 1082; Commissioner Inland Revenue v. MCB Bank Limited, 2021 PTD 1367 and Wateen Telecom Limited v Commissioner Inland Reve...
2026 P T D 648
PAKISTAN INTERNATIONAL AIRLINES CORPORATION Versus COMMISSIONER INLAND REVENUE and others
Decided Date: Special Federal Excise Reference Application No.840 of 2017 and C.M.A. No.3447 of 2015, decided on 30th April, 2025.
Summary: — S.38 — Income Tax Ordinance (XLIX of 2001), S. 134-A — State-Owned Enterprises (Governance and Operations) Act (VII of 2023), S.2(o) — Adverse orders passed against State-Owned Enterprises — Remedy — Pakistan International Airline Corporation (PIAC...
2026 P T D 641
REGUS EXECUTIVE CENTER KARACHI (PRIVATE) LIMITED Versus ASSISTANT COMMISSIONER (UNIT-04), SRB, KARACHI and another
Decided Date: Special Sales Tax Reference Applications No.07 of 2024, decided on 17th March, 2025.
Summary: — Ss. 2(19), 2(72C), 3 & 63 — Reference — Taxable service — Exempt service — Absence of invoices — Dispute pertained to demand of sales tax on Business Support Services along with renting of premises — Validity — If Appellate Tribunal believed that n...
2026 P T D 616
EXIDE PAKISTAN LTD. Versus FEDERATION OF PAKISTAN and others
Decided Date: Suit No.437 of 2024, decided on 6th February, 2025.
Summary: — 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 — Sui...
2026 P T D 555
Messrs INDUS MOTOR COMPANY LIMITED Versus FEDERATION OF PAKISTAN and others
Decided Date: C.P. No.D-1372 of 2018 (and other connected cases), decided on 17th July, 2023.
Summary: — Ss. 25(2)(d)(e) & 196 — Reference — Transactional value — Determination — Royalty and license fee — Pendency of matter before High Court — Dispute was with regard to issuance of show-cause notice by authorities to applicant / importer for adding pa...
2026 P T D 464
Messrs SABA INTERNATIONAL through Sole Proprietor Versus The FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman and others
Decided Date: C.P. No.D-4245 of 2018, decided on 23rd December, 2024.
Summary: — Ss.32(1), 32(2), 32A & 79(1) — Constitution of Pakistan, Art. 199 — Issuance of Show-Cause Notice, assailing of — Constitutional petition — Maintainability — Doctrine of judicial restraint — A cardinal principle in the exercise of Constitutional j...
2026 P T D 441
Messrs UIG (PVT.) LTD. Versus MEMBER INLAND REVENUE (SALES TAX) and others
Decided Date: Suit No.2250 of 2016, decided on 7th October, 2024.
Summary: — Ss. 2(74), 2(79) & 3 — Sales Tax Act (VII of 1990), S. 3 — Constitution of Pakistan, Art.70(4) & Fourth Schedule, Federal Legislative List, Pt. I, Entry 49, [as amended through the 18th Amendment to the Constitution] — Letter dated 04.03.2009 issue...
2026 P T D 291
Messrs RAWAT OIL AND GHEE MILLS (PVT.) LTD. through constituted Attorney Versus FEDERATION OF PAKISTAN through Secretary (Revenue)/Chairman FBR and 2 others
Decided Date: Constitution Petition No.D-4793 of 2025, decided on 4th November, 2025.
Summary: — Ss. 25A & 25D — Revision of value determined sought — Subsequent Value Ruling, issuance of — Applicability — Importer not being part of revision proceedings — Petitioner/ Importer sought re-assessment of the into-bonded consignments of the petition...
2026 P T D 216
Messrs CUPOLA PAKISTAN LIMITED through Director Operation Support Versus DEPUTY COMMISSIONER OF INCOME TAX
Decided Date: Income Tax Appeal No.166 of 1999, decided on 28th August, 2025.
Summary: — Ss.2(11), 2(24) & 35 — Expense incurred prior to generation of revenue by taxpayer — Deductibility — Carry forward losses — Set off against the profits — Scope — Appellant / company filed returns (for the assessment year 1997-98) demonstrating to h...
2026 P T D 140
EXIDE PAKISTAN LIMITED through Authorized Officer and others Versus FEDERATION OF PAKISTAN through Secretary Revenue and 4 others
Decided Date: Suit Noa.196 and 465 of 2024, decided on 27th June, 2024.
Summary: — S. 37 — Civil Procedure Code (V of 1908), S. 9 — Suit against tax authorities — Order to deposit half disputed amount, non-compliance of — Effect — Admittedly, no compliance has been made as to previous order of the Court for deposit of 50% of the ...
2026 P T D 123
Messrs POPULAR SUGAR MILLS LTD. Versus FEDERATION OF PAKISTAN and others
Decided Date: Constitutional Petition No.D-4102 and C.M.A. No.16902 of 2021, decided on 15th August, 2024.
Summary: — S.11(5) — Constitution of Pakistan, Art.199 — Issuance of show cause notice, challenge to — Constitutional petition — Maintainability — Delay in issuance of show-cause notice — Show-cause notice was impugned on the ground that same was time barred ...
2026 P T D 95
SINDH REVENUE BOARD, KARACHI, through Assistant Commissioner Versus Messrs LOGON BROADBAND (PVT.) LTD.
Decided Date: Special Sindh Sales Tax Reference Application No.349 of 2019, (and others connected S.S.T.R.As) decided on 21st October, 2025.
Summary: — S.24B — Term "may deem fit" — Scope — Deeming provision in S.24B of Sindh Sales Tax on Services Act, 2011, has provided Sindh Revenue Board an opportunity to bring a person within registration process, and then initiate recovery from the date such ...
2026 P T D 41
USMAN ALI Versus THE STATE
Decided Date: Special Criminal Bail Application No.210 of 2025, decided on 13th August, 2025.
Summary: — Ss. 2(37)(g), (h) & (k), 37-A, 37-B & 50-A — Criminal Procedure Code (V of 1898), S. 497 — Tax fraud — Bail, grant of — Further inquiry — Allegations against accused were that, he uploaded fake returns and invoices regarding sales tax and the tax s...
2026 P T D 23
Messrs PAKO COMPUTERS Versus CUSTOMS APPELLATE TRIBUNAL through Chairman and 3 others
Decided Date: Special Customs Reference Application No.1640 of 2023 (others connected References), decided on 22nd May, 2024.
Summary: — Ss. 179(3) & 179(4) — Statutory timeframe for adjudicating a matter — Extension granted after the timeframe — Effect — Contention of the Respondent /Collectorate was that since an extension had been granted by FBR, the Customs Appellate Tribunal ('...
2026 P T D (Trib
Messrs ABDUL MAJEED (DECEASED) Versus COMMISSIONER INLAND REVENUE (CHENAB ZONE) RTO, FAISALABAD
Decided Date: 2025-October-21
Summary: — Ss. 11D & 53 — Estate of deceased person — Deceased taxpayer/registered person, tax liability of — Scope — Proceedings against dead person — Propriety — Record (including death certificate of taxpayer) revealed that after more than seven months of ...