Lahore High Court
2025
THLN 5816
2025 PTD 16 | 2024 LHC 4061
Laws Cited
Sales Tax Act, 1990
Sections
10(3),11,11(2),37,74

M/S MEHR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES (PVT.) LIMITED

VS

FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND OTHERS

Petitioner(s) by: M. Sohail Iqbal Bhatti
Respondent(s) by: Mohammad Sulaman Bhatti for Department
Present: SHAHID KARIM, JUSTICE
JUDGMENT

SHAHID KARIM, JUSTICE:---This constitutional petition challenges different show cause notices which are' attached as Annexures “T”, “T/1” to “T/5” (“Impugned Notices”). These show cause notices have been issued tinder sections 10(3) and 11(2) of the Sales Tax Act, 1990 (“Act, 1990”) read with rule 37 of the Sales Tax Rules, 2006 notified by SRO 555(I)/2006.2. The historical background has been stated in the petition which refers to certain orders passed by the Appellate Tribunal Inland Revenue (“ATIR”) in Sales Tax References Nos.23 of 2010, 30 of 2011 and 06 of 2017 which were filed before this Court and which were decided with the observation that no questions of law arise for determination by this Court and the reference applications against orders of ATIR have been dismissed. An appeal was filed to the Supreme Court of Pakistan and through an order dated 27.12.2017, the Civil Petition No.3-L of 2014 was dismissed. Similarly, in C.Ps. Nos.2-L and 41-L of 2014...