Supreme Court of Bangladesh
High Court Division
Justice S. M. Maniruzzaman
and
Justice Dihider Masum Kabir
Date : 21/05/2026
[Main Building Court No. 25]
একত্রে ডিভিশন বেঞ্চে বসিবেন এবং শুনানীর জন্য মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২ এর ১২৪ ধারা মোতাবেক রিভিশন/আপীল সহ মূল্য সংযোজন কর আইন, ১৯৯১-এর ধারা ৪২(১) (গ) ক্ষমতাবলে এ্যাপিলেট ট্রাইব্যুনাল কর্তৃক প্রদত্ত সিদ্ধান্ত বা আদেশের বিরুদ্ধে আপীল; আয়কর রেফারেন্স মোকদ্দমা ও আয়কর সংক্রান্ত রীট; কাস্টমস, ভ্যাট আইন সংক্রান্ত সকল প্রকার রীট গ্রহণ ও শুনানী; কাস্টমস এ্যাক্ট, ১৯৬৯-এর ধারা ১৯৬ডি ও কাস্টমস এ্যাক্ট, ২০২৩ এর ধারা ২২৬ অনুযায়ী আপীল শুনানী; ২০০৯ ইং সনের ট্রেডমার্ক আইনের অধীনে আপীল; ১৯১১ ইং সনের পেটেন্ট ও ডিজাইন আইনের ৫১ (ক) এবং ২৬ (খ), (গ), (ঘ) ও (ঙ) ধারামতে আবেদনপত্র ও আপীল; ২০২৩ ইং সনের বাংলাদেশ শিল্প নকশা আইন অনুযায়ী আপীল ও তৎসংক্রান্ত আবেদনপত্র; যে সব বিষয় এই বেঞ্চে স্থানান্তরিত হইবে এবং উপরোল্লিখিত বিষয়াদি সংক্রান্ত রুল, আবেদনপত্র গ্রহণ ও শুনানী করিবেন।
As to be mentioned
1 Income Tax Reference
49/2009

G Q Industries Ltd.
vs
The Commissioner of Taxes, Dhaka
2 Income Tax Reference
50/2009

G Q Industries Ltd.
vs
The Commissioner of Taxes, Dhaka
3 Trademark Appeal
8/2010

T.C.L. Corporation
[Adv : Mr. Meah Muhammad Abdullah Zahid]
vs
Assistant Registrar and others
[Adv : Mr. Gazi Mohammad Neamat Hossain, Advocate ...For the Respondent No. 2]
4 Customs Appeal
176/2013

BSI Inspectorate Ltd.
vs
President, Customs Excise and VAT Appellate Tribunal
5 Writ Petition
9843/2017

BSRM Steels Ltd pvt ltd
vs
NBR and 03 others
6 Writ Petition
14854/2017

Digicom Tele Communication Ltd
vs
Commissioner of Customs and others
7 Cancellation of Design Petition
1/2018

BSRM
vs
Binimoy Steel Re-Rolling Mills Ltd. and others
8 Writ Petition
8804/2018

Md. Shamsul Alam
vs
NBR and 03 others
9 Income Tax Reference
213/2019

Mrs. Shahina Akter
vs
The Commissioner of Taxes,
10 Writ Petition
2277/2026

Bangladesh RACE Management Private Co. Ltd
vs
Bangladesh and others
11 Writ Petition
6766/2019

Digicon Telecommunication Co. Ltd
vs
Commissioner of Taxes and others
12 Writ Petition
3734/2020

Mohammad Kamal Uddin
vs
National Board of Revenue and others
13 Writ Petition
5830/2020

Digicom Telecommunication Ltd
vs
Government of Bangladesh and others
14 Writ Petition
698/2024

DPDC Ltd
vs
NBR and others
15 Customs Appeal
188/2022

Commissioner of Customs Customs House,. Dhaka
vs
Appellate Tribunal Customs, Excise and VAT and others
16 Income Tax Reference
379/2023

The Commissioner of Taxes
vs
Confidence Cement Ltd.
17 Writ Petition
12090/2023

Bangladesh Steel Re-Rolling Mills Ltd.
vs
Chairman, NBR and 02 others
18 Writ Petition
12091/2023

Bangladesh Steel Re-Rolling Mills Ltd.
vs
Chairman, NBR and 02 others
19 Writ Petition
6962/2024

Anowara Drinks and beverage Industries Ltd.
vs
NBR and 02 others
20 Writ Petition
52/2025

Taher Ahmmed
vs
National Board of Revenue and others.
21 Writ Petition
12143/2025

Subale Moshzebe
vs
Government of Bangladesh and others
22 Writ Petition
13172/2025

Maa Shipping Limited
vs
National Board of Revenue and others
23 Writ Petition
15558/2025

Asif Moyeen
vs
Govt. of Bangladesh and others
24 Writ Petition
6498/2025

Greatwal Ceramic Industries Limited
vs
Commissioner, Customs, Excise and VAT Commissionerate and others
25 Writ Petition
22122/2025

Ahmed Food Products (Pvt) Limited
vs
Bangladesh and others
26 Writ Petition
13122/2024

Alifa Trade link
vs
NBR and others
27 Writ Petition
3112/2023

Bonoful and Com
vs
National Board of Reveneu and other
28 Writ Petition
10031/2025

Charka SPC Poles Limited
vs
Bangladesh and others
29 Writ Petition
6679/2022

South Chaina Bleaching and Dying Ind. Ltd.
vs
Bangladesh and others
30 Writ Petition
20916/2025

Petromex LPG Limited
vs
National Board of Revenue and others
31 Writ Petition
1273/2017

Meghna Cement Mills Ltd
vs
Vat Appellate Tribunal and 04 others
32 Customs Appeal
174/2023

Commissioner of Customs, Customs House Chattogram
vs
M/S. B-Trac Technologies Limited
33 Writ Petition
11650/2023

Marbel Di Cannan (Pvt.) Ltd.
vs
National Board of Revenue and others
34 Writ Petition
9685/2008

Heidelberg Cement Bangladesh Ltd. Dhaka
[Adv : Mr. Munshi Maniruzzaman]
vs
Customs Excise and VAT Dhaka and ors
35 Writ Petition
7650/2025

Commissioner of Customs, Chattagram
vs
B-Trac Technologist Ltd.
36 Writ Petition
15623/2012

Diamond cement ltd.
[Adv : Mr. Munshi Moniruzzaman]
vs
National Board of Revenue and others
37 Writ Petition
10886/2007

M I Cement Factory Ltd, Dhaka
vs
Chairman, NBR and ors
38 Writ Petition
4240/2010

M.I. Cement Factory Ltd. 195 Motijheel C/A, Dhaka
vs
NBR by its Chairman and ors
39 Writ Petition
2207/2024

Hakkani Enterprise
vs
Government of Bangladesh and others
40 Writ Petition
193/2025

Glen Stationary (Bangladesh) Limited
vs
Customs, Excise and VAT Appellate Tribunal Dhaka and other
41 Writ Petition
2029/2013

Upannya Jota
vs
land appeal board by its chairman Dhaka and ors
42 Writ Petition
12563/2012

Axiata (Bangladesh)
vs
Commissioner of customs, customs house, Ctg. and ors
43 Writ Petition
1649/2013

Axiata (Bangladesh) Ltd.
vs
Commissioner of customs, customs house, Chittagong and ors
44 Writ Petition
802/2023

Shajina Exim Pack Ltd.
vs
Bangladesh and others
45 Writ Petition
3861/2023

Tech Vally Ltd
vs
National Board of Revenue and others
46 Writ Petition
10885/2007

Khaled Iron and Steel Ltd, Dhaka
vs
Customs Excise and VAT and ors
47 Writ Petition
2041/2023

Dahmashi Trading Co. Ltd.
vs
National Board of Revenue and others
48 Writ Petition
5806/2008

Rings Distributio (Pvt. ) ltd. Dhaka
vs
NBR by its Chairman and ors
49 Writ Petition
1910/2023

Young A Textile Co. Ltd.
vs
National Board of Revenue and others
50 Writ Petition
5/2023

Lake Wook Residency Ltd
vs
National Board of Revenue and others
51 Customs Appeal
68/2016

Kazi Delwar
vs
Customs, Excise and VAT Appellate Tribunal, Dhaka and others
52 Customs Appeal
69/2016

Ibnul Hassan
vs
Customs, Excise and VAT Appellate Tribunal and others
53 Writ Petition
1905/2025

Mohammed Moinul Hasan
vs
NBR and others
54 Writ Petition
4119/2023

Swan Industries Ltd.
vs
National Board of Revenue and others
55 Writ Petition
85/2008

Bashundhara Paper Mills Ltd, Dhaka
vs
Commissioner of Customs Excise and VAT and ors
56 VAT Appeal
100/2011

Bata Shoe Company (Bangladesh) Ltd.
vs
The Customs, Excise
57 Writ Petition
1324/2022

Confidence Steel Export Ltd. and othes
[Adv : Mr. M.A. Hannan]
vs
Commissioner, Customs Bond Commissionerate and others
58 Writ Petition
1730/2010

Bashundhara Tissu Industries Ltd. Munshigonj
vs
Customs excise and vat and ors
59 Writ Petition
12303/2016

Kazi Air International Pvt Ltd
vs
Chairman, NBR and 02 others
60 Writ Petition
12304/2016

Kazi Air International Pvt Ltd
vs
Chairman, NBR and 02 others
61 Writ Petition
12796/2017

Agrabad Hotels Ltd
vs
Chairman, NBR and 03 others
62 Writ Petition
7406/2005

M.I. Cement Factory
vs
National Board of Revenue and others
63 Writ Petition
6957/2024

Yousuf Mahamud
vs
NBR and others
64 Writ Petition
10640/2024

Whitex Garments BD. Pvt. Ltd.
vs
Commissioner of Customs and others
65 Writ Petition
10641/2024

Whitex Garments BD Pvt. Ltd.
vs
Commissioner of Customs and others
66 Writ Petition
9207/2024

Naz Knitwear Ltd.
vs
Customs, Excies and VAT
67 Customs Appeal
1664/2022

Hop Yict (Bangladesh) Ltd.
vs
Customs Excise and VAT Appellate Tribunal and others
68 Customs Appeal
986/2021

City Sugar Industry Limited
vs
Customs, Excise and VAT Appellate Tribunal, Dhaka and others
69 Writ Petition
4476/2020

Shun Shing Ship Building Ltd
vs
Bangladesh and others
70 Writ Petition
15069/2022

Shajinaz Eximp Pack Ltd.
vs
Government of Bangladesh and others
71 Writ Petition
3530/2023

Famous Printing and packaging limited
vs
Bangladesh and others
72 Customs Appeal
48/2025

Mohammad Shahjahan
vs
The Customs, Excise and VAT Appellate Tribunal and another
73 Writ Petition
5890/2023

M/S Paragon Technology
vs
Customs, Excise and VAT Appellate Tribunal and others
74 Writ Petition
274/2024

Bangladesh Tax lawyers Association and another
vs
Goverment and others
75 Writ Petition
23/2022

M/s Mithu Carpets
vs
Bangladesh and others
76 Writ Petition
65/2025

BRAC Bank PLC
vs
Bangladesh and others
77 Writ Petition
14458/2025

Khandaker Moinul Ahsan
vs
NBR and others
78 VAT Appeal
24/2023

The Commissioner of Customs, Customs House Jessore
vs
BRB Cable Industries and others
79 VAT Appeal
136/2022

Altu Khan Jute Mills Limited
vs
Customs,Excise and VAT Appellate Tribunal Dhaka
80 VAT Appeal
142/2022

M/s Faridur Tobacco
vs
Customs Excise and VAT Appellate Tribunal and others
81 Customs Appeal
391/2021

Oimex Electrode Limited
vs
Customs Excise and VAT Appellate Tribunal and others
82 Writ Petition
1368/2024

Aziz Pipes Ltd.
vs
National Board of Revenue and others
83 Writ Petition
5238/2013

Sarwar Uddin Ahmed
vs
Deputy commissioner, Dhaka and ors
84 Writ Petition
1580/2011

Talukder UPVC Fitting Industries Ltd. Jessore and another
vs
Commissioner of Customs, Customs House, Jessore and ors
For Order
85 Writ Petition
9148/2007

Salahuddin Ahmed, Dhaka
vs
Cahirman, NBR and ors
For Judgment
86 Income Tax Reference
520/2015

Salauddin Ahmed
[Adv : Mr. Ahsanul Karim, Senior Advocate]
vs
The Commissioner of Taxes, Chattogram
87 Income Tax Reference
521/2015

Salauddin Ahmed
[Adv : Mr. Ahsanul Karim, Senior Advocate]
vs
The Commissioner of Taxes .Chittagong.
88 Income Tax Reference
522/2015

Salauddin Ahmed
[Adv : Mr. Ahsanul Karim, Senior Advocate]
vs
The Commissioner of Taxes .Chittagong.
89 Income Tax Reference
523/2015

Salauddin Ahmed
[Adv : Mr. Ahsanul Karim, Senior Advocate]
vs
The Commissioner of Taxes .Chittagong.
For Hearing : Sent from Appellate Division
90 Writ Petition
14599/2025
(Heard in part)
B Brothers Garments Co. Limited
[Adv : Mr. Md. Rafiqul Islam Sohel with Mr. A.S.M. Sayem Ali Pathan]
vs
National Board of Revenue and others
For Hearing
91 Income Tax Reference
354/2018
(Heard in part)
Moinuddin Hasan Rashid
vs
The Commissioner of Taxes, Dhaka
92 Income Tax Reference
521/2019
(Heard in part)
Moinuddin Hasan Rashid
vs
The Commissioner of Taxes.
For Hearing
..
93 Income Tax Reference
202/1991

Bangladesh Pharmaceuticals Industries Ltd.Dhaka
vs
Commissioner of Taxes, Dhaka
94 Income Tax Reference
203/1991

Bangladesh Pharmaceuticals Industries Ltd.Dhaka
[Adv : Mr. Tanjib-Ul-Alam]
vs
Commissioner of Taxes, Dhaka
95 Income Tax Reference
74/1992

Peoples Jute Mills Ltd. Khulna
[Adv : Mr. Badruddin Ahmed]
vs
The Commissioner of Taxes, Khulna
96 Income Tax Reference
26/1996

Tital Gas Transmission
vs
The Commissioner of Taxes, Dhaka
97 Income Tax Reference
27/1996

Tital Gas Transmission
[Adv : Mr. Altaf Hossain]
vs
The Commissioner of Taxes, Dhaka
98 Income Tax Reference
28/1996

Tital Gas Transmission
[Adv : Mr. Altaf Hossain]
vs
The Commissioner of Taxes, Dhaka
99 Income Tax Reference
23/1997

The Commissioner of Taxes, Dhaka
vs
Khandoker Mahbubuddin Ahmed, Dhaka
100 Income Tax Reference
55/1998

M/s. Tital Gas Transmission
vs
The Commissioner of Taxes, Dhaka
101 Income Tax Reference
140/2000

Commissioner of Taxes, Dhaka
vs
Mrs. Maksuda Laila
102 Income Tax Reference
154/2000

M/s. Ashfatex Ltd.
[Adv : M. Qumrul Haque Siddique with Md. Mamun Alam]
vs
Commissioner of Taxes,Dhaka
103 Income Tax Reference
32/2001

Commissioner of Taxes, Dhaka
vs
Multi Oil Refinery Limited.
104 Income Tax Reference
38/2002

Wasi
vs
Commissioner of Taxes, Khulna
105 Income Tax Reference
106/2002

Commissioner of Taxes
vs
Arab Bangladesh Bank
106 Income Tax Reference
154/2002

Alpona Plaza Ltd.
[Adv : Mr. Dabiruddin Ahmed with Ms. Mahfuza Begum]
vs
Commissioner of Taxes Dhaka
107 Income Tax Reference
196/2003

Inter Care Ltd
vs
Commissioner of Taxes, Taxes Zone 3,Chittagong
Mr. Abu Amzad, Advocate for the applicant.
For Hearing
.
108 Income Tax Reference
219/2007

G.Q. Industries Ltd.
vs
The Commissioner of Taxes, Dhaka
109 Income Tax Reference
263/2008

Prime Textdile Spinning Mills Ltd.
vs
The Commissioner of Taxes, Dhaka
110 Income Tax Reference
276/2008

Prime Textile Spinning Mills Ltd.
vs
The Commissioner of Taxes, Dhaka
111 Income Tax Reference
24/2009

Prime Steel Re-rolling Mills Ltd.
vs
The Commissioner of Taxes, Dhaka
112 Income Tax Reference
192/2010

Mrs. Salma Huq
vs
The Commissioner of Taxes, Dhaka
113 Income Tax Reference
363/2010

G.Q. Industies Ltd.The Commissioner of Taxes, Dhaka
vs
The Commissioner of Taxes
114 Income Tax Reference
364/2010

Dhaka Bank Ltd.
vs
The Commissioner of Taxes, Dhaka
115 Income Tax Reference
426/2010

Singer Bangladesh Ltd.
vs
The Commissioner of Taxes, Dhaka
116 Income Tax Reference
205/2011

Dhaka Bank Ltd.
vs
The Commissioner of Taxes, Dhaka
117 Income Tax Reference
206/2011

Dhaka Bank Ltd.
vs
The Commissioner of Taxes, Dhaka
118 Income Tax Reference
214/2011

Hop Lan Apparal Limited
[Adv : Mr. Mohammad Arshadur Rouf]
vs
The Commissioner of Customs and others
119 Income Tax Reference
214/2011

Hop Lan Apparal Limited
[Adv : Mr. Mohammad Arshadur Rouf]
vs
The Commissioner of Customs and others
120 Income Tax Reference
490/2011

Singar Bangladesh Ltd.
vs
The Commissioner of Taxes,Dhaka.
121 Income Tax Reference
496/2011

National Polymer Industries Ltd.
vs
The Commissioner of Taxes,Dhaka.
122 Income Tax Reference
497/2011

National Polymer Industries Ltd.
vs
The Commissioner of Taxes,Dhaka.
123 Income Tax Reference
29/2012

G.Q.Industries Ltd. Dhaka.
vs
The Commissioner of Taxes.Dhaka.
124 Income Tax Reference
69/2013

Electra Telecom (BD) Ltd
[Adv : Mr. Md. Akmal Hossain]
vs
The Commissioner of Taxes, Dhaka.
125 Income Tax Reference
70/2013

Electra Telecom (BD) Ltd
[Adv : Mr. Md. Akmal Hossain]
vs
The Commissioner of Taxes, Dhaka.
126 Income Tax Reference
216/2014

Mirza Ahsanul Habib
[Adv : Mr. Masudur Rahman]
vs
The Commissioner of Taxes
127 Income Tax Reference
532/2014

Md. Ali Asif Khan
vs
The Commissioner of Taxes
128 Income Tax Reference
258/2015

Alltex Industries Limited
vs
The Commissioner of Taxes
129 Income Tax Reference
478/2015

The Commissioner of Taxes
vs
Palli Karma Sahayak Foundation (PKSF)
130 Income Tax Reference
233/2016

Reneta Ltd
vs
The Commissioner of Taxes and ors.,
131 Income Tax Reference
234/2016

Reneta Ltd
vs
The Commissioner of Taxes and ors.,
132 Income Tax Reference
361/2016

Salim Mahmud Solim
vs
The Commissioner of Taxes
133 Income Tax Reference
477/2017

The Commissioner of Taxes
vs
Palli Karma Sahayak Foundation (PKSF)
134 Income Tax Reference
674/2017

Bangladesh Submarine Cable Company Limited
vs
The commissioner of Taxes
135 Income Tax Reference
48/2018

Hatil Complex Limited
[Adv : Mr. Sarder Jinnat Ali]
vs
The Commissioner of Taxes, Taxes Zone-7, 2nd Twelve Storied Building (3rd Floor), Segunbagicha, Dhaka
136 Income Tax Reference
87/2018

Bangladesh, Submarine Cable Company Ltd.
vs
The Commissioner of Taxes
137 Income Tax Reference
90/2018

Bangladesh Submarine Cable Company Ltd.
vs
The Commissioner of Taxes
138 Income Tax Reference
131/2018

Md. Monjur Hosen M Rahman @ Md. Monjury Roshid.
vs
Deputy Commissioner of Taxes,Circle 43, Taxes Zone -02,Dhaka
139 Income Tax Reference
303/2018

Jen International Ltd
vs
Commissioner of Taxes
Md. Sardar Zinat Ali, Adv. for the petitioner
140 Income Tax Reference
304/2018

Zan International Limited
vs
The Commissioner of Taxes,
Mr.Sarder Jinnat Ali, Adv. for the petitioner
141 Income Tax Reference
316/2018

BBC Bangladesh Limited
[Adv : Kazi Ershadul Alam]
vs
Commissioner of Taxes, Dhaka
142 Income Tax Reference
316/2018

BBC Bangladesh Limited
[Adv : Kazi Ershadul Alam]
vs
Commissioner of Taxes, Dhaka
143 Income Tax Reference
53/2019

Dr. Syed Shawkat Ahmed
vs
Commissioner of Taxes
144 Income Tax Reference
284/2019

BASF (Bangladesh) Limited
vs
The Commissioner of Taxes, Taxes Zone-03, Dhaka
145 Income Tax Reference
582/2019

IPCO Developments (Bangladesh) Limited
vs
The Commissioner of Taxes
146 Income Tax Reference
427/2022

Commissioner of Taxes Zone-03, Dhaka
vs
Mast. Packaging Paper
147 Income Tax Reference
428/2022

Commissioner of Taxes Zone-03, Dhaka
vs
Mast Packaging Paper
148 Income Tax Reference
429/2022

Commissioner of Taxes Zone-03, Dhaka
vs
Mast Packaging Paper
149 Income Tax Reference
430/2022

Commissioner of Taxes Zone-03, Dhaka
vs
Mast Packaging Paper
150 Income Tax Reference
2/2023

Hatil Complex Limited
vs
The Commissioner of Taxes, Dhaka
151 Income Tax Reference
3/2023

H.A. Timber Industries Limited
vs
The Commissioner of Taxes, Dhaka
152 Income Tax Reference
270/2024

Laugfs Gas (BD) Limited
vs
Commissioner of Taxes and others
153 Income Tax Reference
16/2025

Dr. Kazi Shabbir Anwar
vs
Commissioner of Taxes
154 Income Tax Reference
53/2025

Dr. Kazi Shabbir Anwar
vs
Commissioner of Taxes