Commissioner General of Inland Revenue vs. Classic Travel (Pvt) Ltd. – CA TAX APPEAL NO. 07/2015-2017

In the case between The Commissioner General of Inland Revenue (Appellant) and Classic Travel (Pvt) Ltd. (Respondent), the court addressed the issue of whether the Tax Appeals Commission possessed jurisdiction to decide questions of law and whether a breach of natural justice had occurred when a determination was issued by a Commissioner who had not heard the parties. The holding established that the Tax Appeals Commission acted within its jurisdiction and lawfully annulled the Commissioner General’s determination due to fundamental procedural irregularity. The matter could not be remitted for rehearing due to statutory time limitations under the VAT Act. The principle reaffirmed is that statutory time-bars circumscribe procedural remedies, and breaches of natural justice in quasi-judicial