04/03/2026
The FiscIndus team led by Abid Mehsud, Shahzeb Khan and Adv Faizan Hayat has secured PKR 20 Million in refund relief
A win for our client at the Appellate Tribunal Inland Revenue (ATIR), Islamabad. In a consolidated order covering tax years 2015 and 2018, the Tribunal set aside previous rejections to allow the processing of approximately 20 million tax refunds.
The Honourable bench held that "The jurisprudence is settled that limitation does not run against a void order, for a void act is a legal nullity and non est from its inception. Where the very foundation of the impugned proceedings is void, the bar of limitation loses its sting, as there can be no estoppel, waiver, or acquiescence against a nullity. An illegality of this magnitude cannot be allowed to perpetuate merely on the altar of technicality. The settled law on the subject admits of no ambiguity. An order that suffers from a fundamental defect, brad of natural justice, violation of due process and not in line with principles of exercise of lawful authority, is a void order, having no legal existence whatsoever. Such an order is non est, void ab initio, and incapable of conferring any rights or imposing any obligations."
