Through this constitution petition, the petitioner Reliance Weaving Mills Limited („petitioner') seeks suspension of recovery notices issued by the Deputy Commissioner Inland Revenue, Multan/Respondent No.2 („DCIR') raising demand for recovery of Sales Tax during the pendency of Sales Tax Reference (STR No.93/2024) filed before this Court by the petitioner under Section 47 of the Sales Tax Act, 1990. The following prayer has been made:-"It is therefore respectfully that the instant writ petition may graciously be accepted and the notice dated 20-08-2024 alongwith other notices dated 13-11-2024 issued by the respondent No.2 may kindly be set aside/ cancelled till the final decision of STR (Sales Tax Reference) pending before this Hon'ble Court, in the supreme interest of justice.It is further prayed that till the decision of main STR the operation and proceedings on the impugned notices may also be stayed/suspended.Any other relief, which this August Court may deems fit in the inter...
PRESENT:
Mr. Justice Muzamil Akhtar Shabir
Petitioner(s) by: M/s Tanveer Hussain Ansari and Abdul Sattar, Advocates.
Respondent(s) by: Malik Muhammad Bakhsh Khakhi, Assistant Advocate General, Punjab. Mr. Kashif Nadeem Malik, Assistant Attorney General.
Law: Sales Tax Act, 1990
Sections: 47, 48, 48(1)(a)
Law: Constitution of Pakistan, 1973
Sections: 10-A
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 1300 | (2025) 131 TAX 191