| Case ID |
ebbdaf3f-b53b-4514-840d-79051e1125a5 |
| Body |
View case body. Login to View |
| Case Number |
Civil Petitions No. 3134 and 3135 of 2022 |
| Decision Date |
Jan 30, 2023 |
| Hearing Date |
|
| Decision |
In the case at hand, the Supreme Court of Pakistan dismissed the petitions for leave to appeal due to the failure of the petitioners to provide the relevant provisions of the law at the time of filing their appeal. The court emphasized the importance of including the applicable laws in tax cases, noting that the frequent changes in tax legislation often lead to confusion and wasted court time. The court reiterated that to establish a precedent, the same or similar provisions of law must be under consideration. Additionally, the court addressed the specifics of the Sales Tax Act, 1990, and the Sales Tax Special Procedure Rules, 2007, highlighting the mechanisms for tax imposition applicable to steel re-rollers. The decision reflects the court's stance on the necessity for clarity and adherence to procedural requirements in tax litigation. |
| Summary |
The Supreme Court of Pakistan, in its ruling on Civil Petitions No. 3134 and 3135 of 2022, addressed critical issues regarding the proper procedures for filing tax-related appeals. The court underscored the necessity for petitioners to present the relevant legal provisions at the time of their appeal, as failure to do so can result in the dismissal of the petition. The court's decision emphasizes the evolving nature of tax laws in Pakistan, which undergo frequent modifications, thus complicating legal proceedings. The case involved the Sales Tax Act, 1990, and the Sales Tax Special Procedure Rules, 2007, focusing on the imposition of sales tax on steel re-rollers. The court's ruling serves as a reminder for legal practitioners to ensure compliance with procedural requirements to avoid unnecessary delays and complications in tax litigation. This case highlights the intersection of tax law and constitutional provisions, making it a significant reference for future cases in similar contexts. Keywords: Supreme Court of Pakistan, Sales Tax Act, tax litigation, legal compliance, procedural requirements, steel re-rollers. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
M/S. HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED,
THE COMMISSIONER INLAND REVENUE ZONE1, REGIONAL TAX OFFICE, QUETTA
|
| Judges |
MR. JUSTICE QAZI FAEZ ISA,
MR. JUSTICE YUHYA AFRIDI,
MR. JUSTICE MUHAMMAD ALI MAZHAR
|
| Lawyers |
Not available
|
| Petitioners |
M/S. HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA
|
| Respondents |
THE COMMISSIONER INLAND REVENUE ZONE1, REGIONAL TAX OFFICE, QUETTA
|
| Citations |
2023 SLD 366,
2023 PTCL 298
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Sales Tax Special Procedure Rules, 2007,
Constitution of Pakistan, 1973
|
| Sections |
3(1A),
46,
47,
71,
58H,
185,
189
|