| Case ID |
108ac061-a441-486a-afeb-57f8044769b9 |
| Body |
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| Case Number |
S.T.R. Appln. No. 4 of 2021 |
| Decision Date |
Jun 22, 2022 |
| Hearing Date |
Jun 03, 2022 |
| Decision |
The Quetta High Court ruled that the Respondent, a registered person under the Sales Tax Act, has fulfilled its sales tax obligations through the payment mechanism established under the Sales Tax Special Procedure Rules, 2007. The court found that the provisions of Section 3(1A) do not apply to the Respondent since they have been compliant with the prescribed sales tax procedures. The court dismissed the Applicant's claims for further tax liability, affirming the Tribunal's decision and noting that the Respondent's payments were considered a final discharge of sales tax liability. The decision emphasized that the Applicant's assertions lacked legal and factual basis, leading to a negative response to the proposed questions. |
| Summary |
The case revolves around the interpretation of the Sales Tax Act, 1990, particularly Section 3(1A) regarding the imposition of further tax on registered persons making supplies to unregistered entities. The Quetta High Court reviewed the arguments presented by both the Applicant and Respondent, focusing on the established payment procedures under the Sales Tax Special Procedure Rules, 2007. The court concluded that since the Respondent had been paying sales tax according to these rules, they were exempt from any further tax claims. The judgment highlighted the importance of adhering to legal frameworks in tax matters and reinforced the binding nature of prior judgments from higher courts. This case serves as a precedent for similar disputes and clarifies the obligations of registered persons under the Sales Tax Act. |
| Court |
Quetta High Court
|
| Entities Involved |
GHAZI STEEL INDUSTRIES (PVT) LIMITED
|
| Judges |
Muhammad Hashim Khan Kakar,
Abdul Hameed Baloch
|
| Lawyers |
Syed Iqbal Shah,
Mr. Khalid Aziz,
Aamir Rana,
Arif Achakzai
|
| Petitioners |
COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
|
| Respondents |
M/s. GHAZI STEEL INDUSTRIES (PVT) LIMITED, QUETTA
|
| Citations |
2023 SLD 7080,
2023 PLJ 27
|
| Other Citations |
2016 PTD 648
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
3(1A),
6,
11(2),
26,
33(13),
34,
47
|