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The Use of Discretion in the GST Regime of Pakistan

Discretion is considered an integral component of an administrative system. However, striking a balance between discretion and the rule of law is challenging, particularly in developing countries like Pakistan where the immediate concern of the taxation authorities is to maximise revenues to balance the government’s budgets. In this article, the author discusses the discretionary powers of the tax administration in the general sales tax (“GST”) regime of Pakistan from a social perspective and highlights the necessity of rationalising them to ensure the rule of law and to uphold the principles of good tax policy. Strengthening control mechanisms is suggested as a means to prevent the misuse of discretionary powers.