6696/2014 Const. P. Khayaban-e-Iqbal (Pvt) Limited (Petitioner) V/S Federation of Pakistan & Ors (Respondent)
Sindh High Court
Bench: Hon'ble Mr. Justice Arshad Hussain Khan(Author)
Order Date: 28-JAN-17
Through instant petition the petitioner, inter alia, has sought refund of amount Rs.7183168/- which was collected by the respondents from the petitioner on its electricity bills for the month of August 2013 on account of 5% extra GST and 1% further GST. Sales Tax Act and Article 199 of the constitution of Pakistan, Pakistan were discussed in the case. In this case, it was observed that absence of any order from competent forum regarding illegality of suspension of Sales Tax Registration of petitioner, it cannot be presumed that such suspension of the petitioner was patently illegal or amounted to abuse of authority by respondent, which could be treated as nullity in the eyes of law. That any consequential payment of tax, extra GST on account of delayed filing of return and tax, would also be treated as illegal and would not eventually give right to the petitioner to seek refund of such payments by filing a Constitution Petition at this belated stage of proceedings. Petition was dismissed.Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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