KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Mahmood A Khan closed a door of un-necessary litigation as court dismissed petition filed by Karachi Electric (KE) challenging Show Cause Notice issued by Large Taxpayer Unit (LTU) of Inland Revenue.

The petitioner challenged the show cause notice dated 18-10-2019 for Tax Year 2016 raising demand over short deductions/collection. Hyder Ali Khan advocate appearing for electric monopoly submitted relied on a judgment in Nishat nal. The bench asked that whether the petitioner has filed any reply/response to the notice to which, counsel said that an adjournment was sought before the IRS authorities and relief was sought through instant petition. The court asked the counsel of KE to satisfy the court that whether any jurisdictional defect or patent illegality has been committed. The show cause notice means that petitioner has an opportunity of being heard and present his case, the bench observed. The bench then cited judgments in Roche Pakistan, Sitara Chemical cases and said that statutory forum provided cannot be bypassed by a petitioner. The bench with this observation holding that petition is pre-mature and misconceived dismissed the same. The petitioner was however set at liberty to raise all factual and legal grounds available to him before the statutory forum.

The respondents include Chairman FBR, Commissioner and Deputy Commissioner. Inland Revenue Zone II of Large Tax Payer Unit.