| Case ID |
f60bfaa1-21a8-45ab-b396-59933ae5c051 |
| Body |
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| Case Number |
C.P. No.D-8101 of 2017 |
| Decision Date |
Jan 01, 2023 |
| Hearing Date |
Jan 02, 2022 |
| Decision |
The Sindh High Court ruled that the suspension of the Sales Tax Registration (STR) of the petitioner was unlawful due to a violation of the principles of natural justice. The court emphasized that the petitioner was not given any opportunity to respond to the shortcomings noted by the authority before the suspension. The court directed the authority to restore the STR within ten days, stating that no one should be condemned unheard and that the action taken was illegal and uncalled for. |
| Summary |
In the case of Muhammad Tahir vs. Federal Board of Revenue, the Sindh High Court addressed the unlawful suspension of the petitioner's Sales Tax Registration (STR) without prior notice or a chance to be heard. The petitioner argued that the suspension, effective from May 30, 2022, was illegal as it violated the principles of natural justice. The court found that the authority had acted without proper communication regarding the alleged shortcomings that led to the suspension. The ruling reinforced the importance of due process in administrative actions, stating that individuals must be given an opportunity to present their case before any adverse action is taken against them. The decision concluded with a directive for the restoration of the STR, highlighting the need for adherence to legal requirements in tax administration. This case underscores the significance of fair treatment in legal processes and the protection of taxpayer rights, which is essential for maintaining trust in governmental authority. |
| Court |
Sindh High Court
|
| Entities Involved |
Federal Board of Revenue,
Ministry of Finance, Islamabad
|
| Judges |
Irfan Saadat Khan,
Zulfiqar Ahmad Khan
|
| Lawyers |
Ahmed Masood
|
| Petitioners |
Muhammad Tahir
|
| Respondents |
,
Federal Board of Revenue through Chairman Ministry of Finance, Islamabad
|
| Citations |
2023 PTD 1087,
2023 SLD 1873
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
21
|