| Citation(s) |
|---|
| 2026 SLG 125 2026 SLD 125 = 2025 SHC 2165 |
Sindh High Court
Constitutional Petition No. D – 6565 of 2020 Constitutional Petition No. D – 6566 of 2020 Constitutional Petition No. D – 245 of 2017
Present Mr. Justice Adnan Iqbal Chaudhry Mr. Justice Muhammad Jaffer Raza
Qazi Umair Ali, Advocate for the Petitioners. Mr. Muhammad Aqeel Qureshi, Advocate for
Respondent in C.P. No.D-245/2017. Mr. Shahid Ali Qureshi, Advocate for the
Respondent in C.P. No.D- 6565/2020. M/S. Hafeezullah & Touqeer Ahmed, Advocates for the
Respondent in C.P. No.D-6566/2020. Syed Bashir Hussain Shah, Asstt. Attorney General. Date of hearing: 22.08.2025. Date of announcement: 02.09.2025.
Constitutional Petition No. D – 6565 of 2020 Constitutional Petition No. D – 6566 of 2020 Constitutional Petition No. D – 245 of 2017
Present Mr. Justice Adnan Iqbal Chaudhry Mr. Justice Muhammad Jaffer Raza
Qazi Umair Ali, Advocate for the Petitioners. Mr. Muhammad Aqeel Qureshi, Advocate for
Respondent in C.P. No.D-245/2017. Mr. Shahid Ali Qureshi, Advocate for the
Respondent in C.P. No.D- 6565/2020. M/S. Hafeezullah & Touqeer Ahmed, Advocates for the
Respondent in C.P. No.D-6566/2020. Syed Bashir Hussain Shah, Asstt. Attorney General. Date of hearing: 22.08.2025. Date of announcement: 02.09.2025.
Ms Plasticflex Films Pvt Ltd V/S Fed. of Pakistan and Others Sindh High Court, Karachi
Law: Sales Tax Act, 1990
Section: 115,74
Case Summary:
Nature of Case: Constitutional petitions challenging Show Cause Notices (SCNs) issued by FBR for sales tax recovery.
Issue: Petitioners argued SCNs were time-barred under Section 11(5) of the Sales Tax Act, 1990, which limits issuance of SCNs to five years from the relevant date.