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Federal Excise (Judgments)

Federal Excise (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Sindh High Court 2024 SHAKEEL AHMED KASANA and others
Vs
FEDERAL TAX OMBUDSMAN through Registrar Federal Tax Ombudsman and others 		Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)
10 & 17		 2024 PTD 1
(2024) 129 TAX 224
Islamabad High Court 2024 ORACLE SYSTEMS PAKISTAN (PRIVATE) LIMITED
Vs
PAKISTAN, through Secretary Revenue and Ex Officio Chairman Federal Board of Revenue, Islamabad and 4 others 		Federal Excise Act, 2005
14		 2024 PTD 105
129 TAX 51
Federal Tax Ombudsman 2024 The SECRETARY, REVENUE DIVISION, ISLAMABAD: In the matter of
Vs
nemo 		Federal Tax Ombudsman Ordinance, 2000
2(3)(i)(a),2(3)(i)(b),2(3)(i)(c),2(3)(ii),9,10		 2024 PTD 86
Inland Revenue Appellate Tribunal 2023 MESSRS PAKISTAN FRUIT JUICE CO. (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, CTO, LAHORE 		Federal Excise Act, 2005
7		 2023 PTD 817
Islamabad High Court 2023 JS BANK LIMITED THROUGH DULY AUTHORIZED/ATTORNEY AND OTHERS
Vs
PAKISTAN THROUGH SECRETARY REVENUE AND EX-OFFICIO CHAIRMAN FEDERAL BOARD REVENUE, ISLAMABAD AND OTHERS 		Federal Excise Act, 2005
19(6), 21		 2023 PTD 704
Appellate Tribunal Inland Revenue 2023 ALLIED BANK LIMITED, LAHORE
Vs
THE CIR, LTU, LAHORE 		FEDERAL EXCISE ACT, 2005
2(23), 3, 3(1) 16(1)		 (2023) 128 TAX 27
Appellate Tribunal Inland Revenue 2023 M/S ORACLE SYSTEMS PAKISTAN (PVT) LTD., KARACHI
Vs
COMMISSIONER INLAND REVENUE, UNIT-24, LTU, ISLAMABAD 		Federal Excise Act, 2005
2(12a),2(46),3(1)(d),4(3),8, 2, 2(2),14,19(1),43A,43A(2)		 (2023) 128 TAX 302
Sindh High Court 2023 Syed ABDUL MANAN AND ANOTHER
Vs
The STATE 		Control of Narcotic Substances Act, 1997
9(c)		 2023 SCMR 1816
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE, LAHORE
Vs
SUI NORTHERN GAS PIPELINE LIMITED, LAHORE 		Civil Procedure Code (V of 1908)
2(9)-OrderXX,Rule:1(2)3-OrderXLIRule:3031		 2023 PTCL 497
(2023) 127 TAX 9
Islamabad High Court 2023 PAKISTAN TELEVISION CORPORATION THROUGH COMPANY SECRETARY
Vs
COMMISSIONER INLAND REVENUE (AUDIT-V), LARGE TAXPAYERS OFFICE AND 4 OTHERS 		Federal Excise Act, 2005
2(12a),34A		 2023 PTD 102
2023 PTCL 448
Appellate Tribunal Inland Revenue 2022 THE CIR, Zone-I, LTU, LAHORE
Vs
M/S ALLIED BANK LIMITED, LAHORE 		Federal Excise Act, 2005
3,7,14,33		 (2022) 125 TAX 269
Peshawar High Court 2022 M/S NEW MOHMAND STEEL MILLS THROUGH ATTORNEY
Vs
GOVERNMENT OF PAKISTAN THROUGH FEDERAL SECRETARY FINANCE AND REVENUE DIVISION, ISLAMABAD AND 6 OTHERS 		Federal Excise Act, 2005
First Schedule, Table 1, entry No. 58		 2022 PTD 254
(2022) 126 TAX 227
2022 PTCL 552
Supreme Court of Pakistan 2022 THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS.
Vs
M/S. PEPSI COLA INTERNATIONAL, LAHORE AND OTHERS. 		Federal Excise Act, 2005
12		 2022 PTD 1027
(2022)125 TAX 361
2022 PTCL 127
Appellate Tribunal Inland Revenue 2022 M/s National Highway Authority, 28, Mauve Area, Sector G-9/1, Islamabad.
Vs
Commissioner Inland Revenue, CTO, Islamabad. 		Federal Excise Act, 2005
43		 2022 PTCL 145
Islamabad High Court 2022 M/S PAKISTAN TOBACCO COMPANY LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, M/O FINANCE, ETC 		Federal Excise Act, 2005
46		 2022 PTD 1574
(2022) 125 TAX 5
2022 PTCL 202
2022 SCMR 1251
Lahore High Court 2022 RAZA MOTOR INDUSTRIES
Vs
THE FEDERATION OF PAKISTAN, ETC. 		Federal Excise Act, 2005
45, 46		 2022 PTD 19
(2021) 124 TAX 567
2022 PTCL 28
Federal Tax Ombudsman 2022 MESSRS SPRINT OIL AND GAS SERVICE, FZC
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance (XXXV of 2000)
2(3), 10, 10(1)		 2022 PTD 80
Federal Tax Ombudsman 2022 ALAMGIR KHAN FEROZE
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)		 2022 PTD 1297
Federal Tax Ombudsman 2022 JEHANZEBKHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)(ii), 10		 2022 PTD 1202
Sindh High Court 2022 PAKISTAN MOBILE COMMUNICATIONS LTD. THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
PAKISTAN / FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY FINANCE AND OTHERS 		Federal Excise Act (VII of 2005)
3, First Schedule, Table II, Item 6A		 2022 PTD 266
(2022) 125 TAX 401
2022 PTCL 636
Peshawar High Court 2022 MESSRS TAJ RE-ROLLING AND STEEL MILLS (PVT.) LTD. THROUGH MANAGER IMPORTS AND OTHERS
Vs
GOVERNMENT OF PAKISTAN THROUGH FEDERAL SECRETARY FINANCE AND OTHERS 		Federal Excise Act, 2005
7		 2022 PTD 171
(2022) 126 TAX 88
Lahore High Court 2022 ROMEX INTERNATIONAL
Vs
THE FEDERATION OF PAKISTAN, ETC 		Federal Excise Act, 2005
33(1A)		 2022 PTD 760
(2022)125 TAX 370
Lahore High Court 2021 COMMISSIONER INLAND REVENUE
Vs
MESSRS SAMSOL INTERNATIONAL (PVT.) LTD. AND OTHERS 		Federal Excise Act, 2005
34A		 2021 PTD 155
(2021) 124 TAX 540
Sindh High Court 2021 COMMISSIONER OF INLAND REVENUE, ZONE1, LTU, KARACHI
Vs
MESSRS INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN (IDBP), KARACHI 		Federal Excise Act, 2005
34		 2021 PTD 609
(2021) 123 TAX 438
Sindh High Court 2021 M/S ADAMJEE INSURANCE COMPANY LIMITED THROUGH DEPUTY GENERAL MANAGER AND 5 OTHERS
Vs
THE ASSISTANT COLLECTOR (P&A) GOVERNMENT OF PAKISTAN AND 2 OTHERS 		Federal Excise Act, 2005
3, 10, 14, 41		 2021 PTD 281
Federal Tax Ombudsman 2020 M/s. Shah Sons Pakistan (Pvt.) Ltd.
Vs
The Secretary, Revenue Division, Islamabad 		Establishment Of Office Of Federal Tax Ombudsman Ordinance, 2000
9(2)(A), 2(3) & 10		 2020 PTD 1029
Supreme Court of Pakistan 2020 MESSRS AL-KHAIR GADOON LTD.
Vs
THE APPELLATE TRIBUNAL AND OTHERS 		Central Excise Act (I of 1944)
3, 4, 4(1)(2), 9, 35		 2020 PTD 18
Islamabad High Court 2019 COMMISSIONER INLAND REVENUE (LEGAL)
Vs
M/S. PAKISTAN TELECOMMUNICATION COMPANY LIMITED 		Federal Excise Act, 2005
3,7		 2019 PTD 1668
Federal Tax Ombudsman 2019 SAJJAD AHMED
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3)(b)(ii), 9(2)(b), 10(1)(4		 2019 PTD 1198
Islamabad High Court 2019 ISLAMABAD CLUB, ISLAMABAD THROUGH SECRETARY
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD AND 2 OTHERS 		Federal Excise Act, 2005
3, 16, 42		 2019 PTD 1589
(2020) 121 TAX 231
2020 PLJ 1
Federal Tax Ombudsman 2019 FARYAL KHAN
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
9, 10, 10(1), 22		 2019 PTD 1902
Federal Tax Ombudsman 2019 ZEESHAN SHAHID
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3), 9, 9(1), 10, 10(1)(4), 122(3), 122(3)(b), 177		 2019 PTD 1996
Supreme Court of Pakistan 2019 MESSRS PAKISTAN TELEVISION CORPORATION LIMITED
Vs
COMMISSIONER INLAND REVENUE (LEGAL) LTU, ISLAMABAD AND OTHERS 		Federal Excise Act, 2005
2(23), 3, First ScheduleTable II		 2019 PTD 484
Federal Tax Ombudsman 2019 WAHEED SHAHZAD BUTT
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
9(2)(a), 10		 2019 PTD 141
Peshawar High Court 2019 MESSRS GAS MASTERS CNG STATION
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(3), 3, 9		 2019 PTD 25
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, Zone-II, KARACHI
Vs
M/S. SECURITY LEASING CORPORATION LIMITED, KARACHI 		Federal Excise Act, 2005
14(1),		 2018 PTD 1391
Islamabad High Court 2018 COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD
Vs
M/S. WITRIBE, ISLAMABAD 		Federal Excise Act, 2005
3,7,14(1),16,34A,Sched,		 2018 PTD 1413
2020 PTCL 582
Peshawar High Court 2018 CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE
Vs
M/S CHERAT CEMENT COMPANY LTD, THROUGH ITS CHIEF EXECUTIVE & 2 OTHERS 		Federal Tax Ombudsman Ordinance, 2000
2(8),9(2),32		 2018 PTD 1617
(2018) 118 TAX 339
2018 PTCL 325
Sindh High Court 2017 MESSRS KASB BANK LIMITED THROUGH MUHAMMAD ALI, HEAD OF FINANCIAL REPORTING TAX
Vs
DEPUTY COMMISSIONER INLAND REVENUE AND 3 OTHERS 		Federal Excise Act, 2005
33		 2017 PTD 1122
(2018) 118 TAX 296
Federal Tax Ombudsman 2016 PETITIONERS: MUHAMMAD TARIQ
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)(ii), 10, 10(4)		 2016 PTD 2104
Inland Revenue Appellate Tribunal 2016 GARDEN TOWN, PHASE-II, GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA 		Federal Excise Act, 2005
4, 8, 14, 19(1)		 2016 PTD 2362
Federal Tax Ombudsman 2015 Messrs H.H. BROTHERS, LAHORE
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9(2)(a),14(8),32,10(3)		 2015 PTD 215
Sindh High Court 2015 RAZA FECTO TRACTORS (PVT.) LTD
Vs
FEDERATION OF PAKISTAN and others 		Federal Tax Ombudsman Ordinance, 2000
32		 2015 PTD 438
2015 PTCL 627
Inland Revenue Appellate Tribunal 2015 Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD
Vs
C.I.R., L.T.U., ISLAMABAD 		Federal Excise Act, 2005
3(1), 2(21a), 7, 16(1), 36(1), First Sched: Table-II, Entry No.6-7		 2015 PTD 1370
Inland Revenue Appellate Tribunal 2015 Messrs WATEEN TELECOM (PVT.) LTD., ISLAMABAD
Vs
C.I.R., LARGE TAXPAYER UNIT, ISLAMABAD 		Sales Tax Act (VII of 1990)
11, 3, 6(2), 7, 26(1), 11(1), 34, 34A		 2015 PTD 2352
Inland Revenue Appellate Tribunal 2014 PETITIONERS: C.I.R., ZONE-I, LTU, KARACHI
Vs
RESPONDENTS: MESSRS KARACHI PORT TRUST, KARACHI 		Federal Excise Act, 2005
2(1), 2(12a), 2(20), 14, 14(1), 34, 46		 2014 PTD 1428
Inland Revenue Appellate Tribunal 2014
Vs
 Federal Excise Act, 2005
2 (45), 2(46)(g), 3A, 10(a), 12(5), 14(2), 42		 2014 PTD 1078
Sindh High Court 2014 PETITIONERS: COMMISSIONER INLAND REVENUE, ZONE-V, LARGE TAXPAYER, KARACHI
Vs
RESPONDENTS: MESSRS FARAN SUGAR MILLS LTD., KARACHI 		Federal Excise Act, 2005
3A, 12(5), 12(1), 34-A		 2014 PTD 999
Islamabad High Court 2014 WARID TELECOM (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN and others 		Federal Excise Act, 2005
2(21a), 3(1)(d), 7		 2014 PTD 752
Inland Revenue Appellate Tribunal 2014 Messrs PAKISTAN BEVERAGE LTD., KARACHI
Vs
DCIR-09 AUDIT DIVISION-II, LTU 		Federal Excise Act, 2005
19(1), 2(12a)		 2014 PTD 347
Sindh High Court 2014 Messrs CITIBANK NA
Vs
COMMISSIONER INLAND REVENUE and another 		Federal Excise Act, 2005
8, 9, 2(16a), 2(23), 34A(5)		 2014 PTD 284
Inland Revenue Appellate Tribunal 2014 Messrs HUDA SUGAR MILLS LIMITED, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD---Respondent 		Federal Excise Act, 2005
14(1), 8, 19(1)		 2014 PTD 1698
Appellate Tribunal Inland Revenue 2013 The CIR, RTO 1, Lahore --Appellant
Vs
M/S Heaven Engineering Lahore--Respondent 		Federal Excise Act, 2005
7, 14(2), 19(3), 19(3)(b) ,19(3)(c)		 2013 PDS 1665
Appellate Tribunal Inland Revenue 2013 M/s. S.H.V. Energy Pakistan (Pvt) Ltd., 52, Margalla Road, F-8/2, Islamabad.---Appellant
Vs
Commissioner-IR (Appeals-ll), 2. Commissioner-IR (Zone-I), LTU, 3. Deputy Commissioner-IR (Audit-Ill), LTU, 4. Deputy Commissioner-IR (Audit-IV), LTU, Respondent 		Federal Excise Act, 2005
2(12a)		 2013 PDS 1671
Appellate Tribunal Inland Revenue 2013 M/s. Agha Jee Printers, 12-D, Bewal Plaza, Fazle Haq Road, Blue Area, Islamabad Appellant
Vs
Commissioner Inland Revenue, R.T.O., Islamabad Respondent 		Federal Excise Act, 2005
3(a)		 2013 PDS 1676
Appellate Tribunal Inland Revenue 2013 PETITIONERS: CIR, RTO, ISLAMABAD
Vs
RESPONDENTS: MESSRS DAZZLE GLASS (PVT.) LTD., ISLAMABAD 		Federal Excise Act, 2005
3A, 4, 8, 19		 2013 PTD 1723
Appellate Tribunal Inland Revenue 2012 MESSRS COCA-COLA BEVERAGES PAKISTAN LIMITED, MULTAN
Vs
COLLECTOR OF SALES TAX, MULTAN 		Federal Excise Act, 2005
12(4)		 2012 PTD 278
Karachi High Court 2010 COLLECTOR OF SALES TAX AND FEDERAL EXCISE, LARGE TAXPAYER UNIT, KARACHI
Vs
Messrs PAKISTAN STATE OIL CO. LTD., KARACHI 		Federal Excise Act, 2005
34(3)		 2010 PTD 808
2010 PTCL 856
Lahore High Court 2009 FARHAN-UD-DIN
Vs
PAKISTAN TELECOMMUNICATION COMPANY LTD 		Federal Excise Act, 2005
7		 2009 PTD 519
Supreme Court of Pakistan 2004 C. J. Nazim Hussain Siddiqui, Mr. Justice Abdul Hameed Dogar and Mr. Justice Faqir Muhammad Khokhar.
Vs
Federation of Pakistan and others 		Income Tax Ordinance (XLIX of 2001)
236, Schedule 1st Part IV Division V		 2004 PTD 3032
(2005)91 TAX 1
2005 PTCL 1
Federal Tax Ombudsman 2002 NATIONAL BEVERAGES (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9		 2002 PTD 3043
Sindh High Court 2002 COMMISSIONER OF SALES TAX, CENTRAL, ZONEB, KARACHI
Vs
Messrs PAKISTAN MACHINE TOOL FACTORY LTD., KARACHI 		Sales Tax Act, (III of 1951)
17,7,14,15,17(I)		 2002 PTD 2890
(2003) 88 TAX 364 = 2004 PTCL 97
Appellate Tribunal Inland Revenue 2001 Raza Abbass Naqvi and Aijaz Shafi
Vs
Afaq Nabi, Superintendent 		Central Excise Act (I of 1944)
First Sched		 2001 PTD 1799
Supreme Court of Pakistan 2001 COLLECTOR, CENTRAL EXCISE, CUSTOM HOUSE, LAHORE AND OTHERS
Vs
MESSRS RIAZ BOTTLERS (PVT.) LTD., LAHORE AND OTHERS 		Central Excise Act (I of 1944)
4 , 4(2)		 2001 PTD 1854
2004 PTCL 298
Supreme Court of India 2001 PAPER PRODUCTS LTDV
Vs
COMMISSIONER OF CENTRAL EXCISE 		Central Excise Act (I of 1944)
37		 2001 PTD 2253