Case Details

Citation(s)
2025 SLG 4956 2025 SLD 4956 = 2025 SHC 2604
Sindh High Court
Spl. S.T.R.A. Nos.396, 397, 398, 399, 400 and 401 of 2022
MUHAMMAD IQBAL KALHORO J
Date of decision:        26.08.2025 Mr. Faheem Raza, advocate for appellant. Ms. Naveen Merchant a/w Mr. Salman Yousif, advocate for respondent.

The Commissioner Inland Revenue                          ………….                                                                                                         Appellant

VS

. M/s Kolachee International                                            ……………                                             Respondent. Date of hearing:                                             11.08.2025.

Law: Sales Tax Act, 1990

Section: 10(1), 10(3), 11(2), 11(5), 33, 67

Case Summary:

Parties: M/s Kolachee International (Respondent) vs. FBR (Appellant)

Issue: Refund claims for excess input tax and penalties imposed by Deputy Commissioner IR. The question was whether delay in processing refund claims automatically entitles the taxpayer to the refund and/or compensation.

Proceedings:

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