Court | Year | Petitioner | Law/Section | Topic | Case Law | Citation/Ref. | View |
---|---|---|---|---|---|---|---|
Supreme Court of Pakistan | 2023 |
SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi and others
VS Messrs QUICK FOOD INDUSTRIES (PVT.) LIMITED and others |
Sindh Sales Tax on Services Act, 2011 Sec. 5 | services of the employees to the employer |
Section 5 of the Sindh Sales Tax on Service Act, 2011 (‘the Act’), being the charging provision, is a substantive provision and has a direct nexus to the taxable event provided for under Section 4 which particularly excludes the services of the employees Read More... |
2023 PTD 1419 |
|
Supreme Court of Pakistan | 2023 |
SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi and others
VS Messrs QUICK FOOD INDUSTRIES (PVT.) LIMITED and others |
Interpretation of statutes- Sindh Sales Tax on Service Act, 2011 (‘the Act’), Sec. 5 | Delegated legislation/Rules framed under a statute |
Delegated legislation—Delegated legislation is intended to enforce the law and advance the purpose of the underlying legislature, without overriding it and while minutiae could be filled in, the parent statute could neither be added to nor subtracted Read More... |
2023 PTD 1419 |
|
Punjab Revenue Appellate Tribunal | 2022 |
M/S SHAKARGANJ FOODS PRODUCT (PVT.) LTD. VS COMMISSIONER PRA, FAISALABAD |
Punjab Sales Tax on Services Act (XLII of 2012) 14, 32, 60 | Pecuniary Jurisdiction |
Appellant assailed order passed by Commissioner on the ground that show cause notice was issued by Additional Commissioner but the order was passed by Read More... |
2022 PTD 320 |
|
Punjab Revenue Appellate Tribunal | 2022 |
M/S SHAKARGANJ FOODS PRODUCT (PVT.) LTD. VS COMMISSIONER PRA, FAISALABAD |
Punjab Sales Tax on Services Act (XLII of 2012) 14, 32, 60 | Appellant Assailed Order |
Special procedure and tax withholding provisions---Retention and production of records and documents---Scope---Appellant assailed order passed Read More... |
2022 PTD 320 |
|
Appellate Tribunal Inland Revenue | 2021 |
MESSRS SAMAMA STAR CONSTRUCTION CO., ISLAMABAD
VS THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD |
Islamabad Capital Territory (Tax on Services) Ordinance 2001 S.3-Sales Tax Act 1990 Ss. 2(35) & 14 Sales Tax Rules, 2006, R.6 | Taxable activity-Compulsory Registration |
Taxable activity-Compulsory Registration-Scope---Appellant assailed order passed by Commissioner Inland Revenue whereby it was compulsorily registered---Validity- Appellant had purchased land/immovable property in the name of the registered partnership firm for use Read More... |
2021 PTD 89 |
|
Punjab Revenue Appellate Tribunal | 2021 |
MESSRS IZHAR CONSTRUCTION (PVT.) LIMITED VS COMMISSIONER (APPEALS) PRA, LAHORE |
Punjab Sales Tax on Services Act, 2012 24, 57 | Non-production of documents |
Obligation to produce documents and provide information--Non-production of documents---Effect- Show-cause notice was issued to the appellant for providing construction services to Civil Aviation Authority under a contract- Despite Read More... |
2021 PTD 270 |
|
Punjab Revenue Appellate Tribunal | 2021 |
M/S MILLENIUM FRANCHISES VS COMMISSIONER (APPEALS) PRA, LHR |
Punjab Sales Tax on Services Act (XLII of 2012) Ss. 24 & 2(43) | Tax fraud |
Show-cause notice issued to the appellant alleged that it being franchisee was required to declare its true sales but such information was concealed which act was "tax fraud"--Additional Commissioner held the appellant liable for evasion of sales tax---Appeal Read More... |
2021 PTD 329 |
|
Punjab Revenue Appellate Tribunal | 2021 |
M/S MILLENIUM FRANCHISES VS COMMISSIONER (APPEALS) PRA, LHR |
Punjab Sales Tax on Services Act 2012 Ss. 24 & 2(43) | Scope of tax and allied matters |
Assessment of tax, tax fraud, taxable service, scope of tax and allied matters, time manner and mode of payment, return---Non-mentioning of relevant provisions of law (subsections) in the show-cause notice---Effect----Show-cause notice issued to the appellant Read More... |
2021 PTD 329 |
|
Punjab Revenue Appellate Tribunal | 2021 |
FRIGZ FOODS SIALKOT CANTT VS COMMISSIONER (APPEALS) PRA, LAHORE |
Punjab Sales Tax on Services Act, 2012 Ss. 24, 63 & 65 & Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, Rr. 9 & 16 | Decision in appeal/ Examination of records, evidences |
Assessment of tax-Appeal to Commissioner (Appeals)-Decision in appeal-Examination of records, evidences-Duty of Commissioner (Appeals)-Scope-Show-cause notice issued to the appellant alleged that it being franchisee had deposited certain amounts in the Bank account Read More... |
2021 PTD 443 |
|
Punjab Revenue Appellate Tribunal | 2021 |
FRIGZ FOODS SIALKOT CANTT VS COMMISSIONER (APPEALS) PRA, LAHORE |
Punjab Revenue Authority Act (XLIII of 2012) Ss. 3, 5 & 36 | Powers and functions of validation |
Punjab Revenue Authority, powers and functions of Validation--Scope-Show---cause notice issued to the appellant alleged that it being franchisee had deposited certain amounts in the Bank account of the franchiser on account of royalty and advertisement, Read More... |
2021 PTD 443 |
|
Sindh High Court | 2021 |
FATIMA FERTILIZER COMPANY LIMITED THROUGH DULY AUTHORIZED OFFICER VS COMMISSIONER-II, SINDH REVENUE BOARD |
Sales Tax on Services Act 2011 S. 9, 13(3), 2(63) & 63. Sindh Finance Act 2019, S. 60(i) | Sales tax on services/ Person liable to pay tax special provisions |
Sales tax on services --Person liable to pay tax Special provisions and tax withholding provisions Person withholding tax to be considered "person liable to pay tax" Retrospective effect of S.13(3) of Sindh Sales Tax on Services Act, 2011 Scope- Question before High Read More... |
2021 PTD 484 | (2021) 123 TAX 122 |
|
Sindh High Court | 2021 |
FATIMA FERTILIZER COMPANY LIMITED THROUGH DULY AUTHORIZED OFFICER VS COMMISSIONER-II, SINDH REVENUE BOARD |
Interpretation of statutes | Effect of amendment in fiscal statute |
Fiscal statute-Construction of -- Effect of amendment in fiscal statute Principles - Interpretation of fiscal statute had to be made strictly and any doubts arising therefrom must be resolved in favour of Amendments introduced in taxpayer and even if two reasonable Read More... |
2021 PTD 484 | (2021) 123 TAX 122 |
|
Punjab Revenue Appellate Tribunal | 2021 |
M/S ZARAI TARAQIATI BANK LIMITED (ZTBL) VS COMMISSIONER HQ (PRA) LAHORE |
Punjab Sales Tax on Services Act 2012 Ss. 14 & 19 | Joint and several liabilities of registered persons |
Special procedure and tax withholding provisions---Joint and several liabilities of registered persons where tax unpaid---Scope---Appellant assailed the order passed by Commissioner whereby it was taxed---Validity---Commissioner was bound to have passed a goods Read More... |
2021 PTD 986 |
|
Punjab Revenue Appellate Tribunal | 2021 |
M/S ZARAI TARAQIATI BANK LIMITED (ZTBL) VS COMMISSIONER HQ (PRA) LAHORE |
Punjab Sales Tax on Services Act 2012 Ss. 14 & 19 | Appeal to the Appellate Tribunal/ Limitation |
Limitation---Condonation of delay---Scope---Appellant sought condonation of delay in filing appeal---Validity---Nowhere in the impugned order it was mentioned or directed that the copy of the said order be transmitted to the appellant---Neither the copy of the Read More... |
2021 PTD 986 |
|
Sindh Revenue Board Appellate Tribunal | 2020 |
M/s JSN TRADERS, HYDERABAD VS ASSISTANT COMMISSIONER, SRB, KARACHI |
Sindh Sales Tax on Services Act (II of 2011) 3, 4, 24B | Distribution Services |
Words "Distributor, Sale, Supply Chain and Taxable Supply have not been defined in the Sindh Sales Tax on Services Act, 2011. Whereas all these words are Read More... |
2020 PTD 54 |
|
Sindh Revenue Board Appellate Tribunal | 2020 |
M/s JSN TRADERS, HYDERABAD VS ASSISTANT COMMISSIONER, SRB, KARACHI |
Sindh Sales Tax on Services Act (II of 2011) 3, 4, 24B | SUPPLY CHAIN MANAGEMENT |
11. Now, for the purpose of understanding the meaning of the tariff heading 9845.0000 "supply chain management or distribution (including deliver) services" of Read More... |
2020 PTD 54 |
|
Sindh High Court | 2020 |
MESSRS SYSTECH ENGINEERING SOLUTIONS (PVT.) LIMITED VS ASSISTANT COMMISSIONER SRB AND ANOTHER |
Sindh Sales Tax on Services Act (II of 2011) 43, 59(5) | Penalty |
This Tribunal in its various Orders relying upon the various pronouncements of Superior Courts, held that penalty cannot be imposed without Read More... |
2020 PTD 156 |
|
Sindh High Court | 2020 |
MESSRS SYSTECH ENGINEERING SOLUTIONS (PVT.) LIMITED VS ASSISTANT COMMISSIONER SRB AND ANOTHER |
Sindh Sales Tax on Services Act (II of 2011) 43, 59(5) | Penalty for Non-filing of Monthly Returns |
It is noted that in this case, the default of non-filing of monthly returns pertains to 13 returns for the months of December 2014 to February Read More... |
2020 PTD 156 |
|
Sindh High Court | 2019 |
WATEEN TELECOM LTD. THROUGH AUTHORIZED ATTORNEY VS SINDH THROUGH THE SECRETARY OF MINISTRY OF FINANCE GOVERNMENT OF SINDH, KARACHI AND 2 OTHERS |
Sindh Sales Tax on Services Act 2011 S. 28 Civil Procedure Code 1908 O. XXXIX Rr. 1 & 2 | Conduct of Audit proceedings |
Conduct of Audit proceedings under S. 28 of the Sindh Sales Tax On Services Act, 2011---Application for grant of interim injunction- Scope---Exercise of discretion of Deputy Commissioner to make selection of taxpayer for audit-Reasons for such selection to be Read More... |
2019 PTD 1030 (2019)120 TAX 244 |
|
Sindh High Court | 2019 |
WATEEN TELECOM LTD. THROUGH AUTHORIZED ATTORNEY VS SINDH THROUGH THE SECRETARY OF MINISTRY OF FINANCE GOVERNMENT OF SINDH, KARACHI AND 2 OTHERS |
Sindh Sales Tax on Services Act 2011 S. 28 Civil Procedure Code 1908 O. XXXIX Rr. 1 & 2 | Public Functionary/ Exercise of statutory powers |
Exercise of statutory powers by public functionaries---Exercise of discretion by public functionaries/public bodies---Scope---Law recognized no such thing as unfettered discretion and all discretionary powers, especially those conferred by statute, must be exercised Read More... |
2019 PTD 1030 (2019)120 TAX 244 |
|
Sindh High Court | 2018 |
SINDH REVENUE BOARD VS M/S MEESSAM CONSTRUCTION COMPANY |
Sindh Sales Tax on Services Act 2011 S.61 | Appeal/Limitation/ defaulting party could not be rewarded for its default |
Appeal by Sindh Revenue Board----Government departments/functionaries---Statutory periods for filing of appeal---Scope----Government departments could not be extended different treatment in respect of legal provisions---Procedure provided Read More... |
2018 PTD 1827 |
|
Sindh High Court | 2018 |
M/S. INDEPENDENT MEDIA CORPORATION (PVT.) LTD., THROUGH DIRECTOR FINANCE
VS PROVINCE OF SINDH THROUGH CHIEF SECRETARY SINDH AND OTHERS |
Interpretation of statute | Delegated legislation |
Delegated legislation----Tax could not be levied automatically through a delegated legislation until and unless it was leviable under the charging provision of the fiscal Read More... |
2018 PTD 1869 |
|
Sindh High Court | 2018 |
M/S. INDEPENDENT MEDIA CORPORATION (PVT.) LTD., THROUGH DIRECTOR FINANCE
VS PROVINCE OF SINDH THROUGH CHIEF SECRETARY SINDH AND OTHERS |
Sindh Sales Tax Ordinance 2000 S.3 & Sched., Item No.2 | Television channels/Sales tax on advertisements |
Short payment of sales tax---Recovery of short paid amount along with default surcharge and penalty---Dispute between the petitioner (company owning certain television channels) and the tax department was over the issue of payment of Read More... |
2018 PTD 1869 |
|
Sindh High Court | 2018 |
M/S. INDEPENDENT MEDIA CORPORATION (PVT.) LTD., THROUGH DIRECTOR FINANCE
VS PROVINCE OF SINDH THROUGH CHIEF SECRETARY SINDH AND OTHERS |
Interpretation of statutes | Rules made in furtherance of fiscal statute |
Words and expressions in a given law were to be assigned simple, plain and easily deductible meaning for the purpose of understanding their scope and object. |
2018 PTD 1869 |
|
Sindh High Court | 2018 |
M/S. INDEPENDENT MEDIA CORPORATION (PVT.) LTD., THROUGH DIRECTOR FINANCE
VS PROVINCE OF SINDH THROUGH CHIEF SECRETARY SINDH AND OTHERS |
Sales Tax Act 1990 S. 3 | Sales tax was an indirect tax, burden of which was to be borne by the end consumer |
Sales tax was an indirect tax, burden of which was to be borne by the end consumer---After such burden had been passed on to the end user and the amount was so collected, it became duty of the vendor to pass on the same to the government Read More... |
2018 PTD 1869 |
|
Lahore High Court | 2018 |
M/s DH Travels VS COMMISSIONER ENFORCEMENT & OTHERS |
Punjab Sales Tax on Services Act 2012 S.52 Civil Procedure Code 1908 S. 11 | Recovery of tax not levied or short-levied/Res judicata/Second Notice & Order |
The doctrine was applicable to proceedings under S.52 of the Punjab Sales Tax on Services Act, 2012. Read More... |
2018 PTD 657 (2018)118 TAX 316 |
|
Lahore High Court | 2018 |
M/s DH Travels VS COMMISSIONER ENFORCEMENT & OTHERS |
Punjab Sales Tax on Services Act 2012 S.52 Civil Procedure Code 1908 S. 11 | Recovery of tax not levied or short-levied/Res judicata/Second Notice & Order |
The doctrine was applicable to proceedings under S.52 of the Punjab Sales Tax on Services Act, 2012. |
2018 PTD 657 (2018)118 TAX 316 |
|
Sindh High Court | 2018 |
KARACHI INTERNATIONAL CONTAINER TERMINAL THROUGH DULY AUTHORIZED ATTORNEY
VS SINDH THROUGH SECRETARY, MINISTRY OF FINANCE GOVERNMENT OF SINDH, KARACHI AND 3 OTHERS |
Sindh Sales Tax on Services Act 2011 Ss. 47-A & 52 Sales Tax Act 1990 S.11-A | attachment of Bank accounts/ Notice of recovery |
Petitioner company was aggrieved of notice issued by authorities and attachment of its Bank accounts. |
2018 PTD 936 2018 PTCL 823 |
|
Sindh Revenue Board Appellate Tribunal | 2018 |
ASSISTANT COMMISSIONER, SRB VS M/S. ELIXIR SECURITIES PAKISTAN (PVT.) LIMITED |
Sindh Sales Tax Ordinance 2000 Ss. 23, 43 & 76(1) | Correction of clerical and arithmetical errors |
Registered person, was as a stock broker rendering, management services and advisory consultancy services---Receipts from various services declared in the final statement, on the basis of which Assistant Commissioner, issued a show-cause notice, confronting the Read More... |
2018 PTD 1068 |
|
Sindh High Court | 2018 |
ASSOCIATION OF BUILDING & DEVELOPER OF PAKISTAN VS PROVINCE OF SINDH & OTHERS |
Interpretation of statutes | Charging provision |
Interpretation of a charging provision in a fiscal statute, favourable to taxpayer is to be Read More... |
2018 PTD 1487 |
|
Sindh High Court | 2018 |
ASSOCIATION OF BUILDING & DEVELOPER OF PAKISTAN VS PROVINCE OF SINDH & OTHERS |
Sindh Sales Tax on Services Act 2011 S.2 (79)(96), 3(c)(d) Second Sched., Heading No. 9807.0000, 9814.3000 & 9824.0000 Transfer of Property Act 1882 S.54 Constitution of Pakistan, Art. 199 | Tax on services/ Construction industry |
Petitioners were related to construction industry in one way or the other and they were aggrieved of notices issued by authorities for recovery of tax under Tariff Heading Nos. 9807.0000, 9814.3000 & 9824.000 of Second Schedule, Sindh Sales Tax on Services Act, Read More... |
2018 PTD 1487 |