Writ jurisdiction of the High Court Division can be entertained against the decision of Vat Appellate Tribunal as a last resort on procedural grounds. Generally interference by High court is found fruitful as High Court Division is prepared to go into details and takes lengthy submissions from both parties.
On the otherhand, the High court Tax Reference jurisdiction is unlike VAT and Customs is a permanent jurisdiction as per Tax Ordinance reference case can be filed. High Court can be entertain if a legal issue is involved against the decision of Appellate Tribunals.
Similarly over customs issues High court by way of writ exercises it’s power where tribunals acted beyond its limit and where statute have not provided any remedy. Our apex court decided in a recent case that once a hardship application is submitted involving deposit of percentage of duty or issuance of Bank guarantee instead, such application is required to be disposed of judiciously.
Law for Nations success rate before High Court Division on Vat, Income Tax and Customs Matter is very high.