Taxation---Recovery proceedings---Appeal pending---Stay of recovery proceedings during pendency of appeal---Petitioner sought a direction to the respondent to decide its pending appeal and, in the meanwhile, restrain the department from initiating recovery proceedings---Validity---There should be an adjudication of the grievance by an independent tribunal----An assessee is entitled to adjudication in respect of its disputed tax liabilities by at least one independent forum outside the hierarchy of the respondent department---Constitutional petition was disposed of with a direction to the respondent to hear and decide the appeal within a period of sixty days, and until then, no coercive measures were to be adopted against the petitioner by the department.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Islamabad High Court | 2024 | MESSRS ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED Vs ADDITIONAL COMMISSIONER INLAND REVENUE AND OTHERS |
Constitution of Pakistan, 1973 199 |
Recovery proceedings---Appeal pending |