KARACHI: A two-member bench of the Sindh High Court (SHC) has dismissed constitutional petitions filed by M/s Sahib Din Logistics, M/s S.S. Corporation and others against customs authority who have issued notices under section 37 of the Sales Tax Act 1990 to the petitioners.
On 31 March 2021, a two members bench, comprising Justice Muhammad Junaid Ghaffar and Justice Agha Faisal released the details judgment.
Counsels for the petitioners argued that petitioners have in essence challenged the authority of the officer, having issued notices thereto under section 37 of the Sales Tax Act 1990 (“Impugned Notices”), to hold office; and predicated upon the said challenge sought for the Impugned Notices to be set aside.
They briefly stated, the Impugned notices were issued to the petitioners in respect of an inquiry pertaining to issuance / utilization of fake / flying invoices. Instead of participating in the inquiry, as required vide the Impugned Notices,
The petitioners preferred the present petitions, wherein ad interim orders were obtained that subsist till date.
The learned counsel for the respondents articulated that functions, jurisdiction and powers of the offices of the Directorate General Intelligence & Investigation – Inland Revenue were duly prescribed and the petitioners had raised no cavil in such regard.
After the hearing, court observed in its order that “In view of the reasoning and rationale herein contained, we are of the considered view that the petitioners’ counsel have failed to set forth a case for the exercise of extraordinary writ jurisdiction by this Court, hence, these petitions, along with pending applications, are hereby dismissed”.
