| Case ID |
f6c59e84-7582-4bd7-9094-b54a474efb5f |
| Body |
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| Case Number |
S.T.R No. 30-P with I.R and C.M. No. 19-P of 2021 |
| Decision Date |
May 24, 2022 |
| Hearing Date |
May 24, 2022 |
| Decision |
The court addressed the consolidated judgment concerning the Reference and connected Sales Tax References, focusing on the jurisdictional authority of the subordinate officer under Section 11(2) of the Sales Tax Act, 1990. The Appellate Tribunal had previously ruled in favor of the respondents on this jurisdictional issue, leading to the appeal by the Commissioner Inland Revenue. The court determined that the Tribunal's decision was based on an incorrect assumption of jurisdiction and referenced prior judgments that supported the authority of officers under Section 30(1) of the Sales Tax Act. Ultimately, the court set aside the Tribunal's orders and remanded the matter for fresh consideration on merit, indicating that the entire controversy had not been fully resolved. The parties were instructed to appear before the Tribunal on 09.06.2022, with a stay on any recovery actions until that date. |
| Summary |
This case revolves around the interpretation of jurisdictional authority granted to the subordinate officers of the Commissioner Inland Revenue under the Sales Tax Act of 1990. The significant aspect of this case includes the legal implications of non-payment or short payment of sales tax and the delegation of powers to officers. The Peshawar High Court examined previous rulings and emphasized the necessity for clear jurisdictional guidelines to avoid future disputes. The decision highlights the importance of adherence to legal standards and the necessity for proper procedural actions within the tax framework. This case is pivotal for tax law practitioners and provides clarity on the enforcement of tax regulations, especially concerning the powers of revenue officers. The case sets a precedent for future cases involving the Sales Tax Act and the authority of subordinate officers, making it a significant reference point in the realm of tax law. |
| Court |
Peshawar High Court
|
| Entities Involved |
COMMISSIONER INLAND REVENUE, PESHAWAR,
TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD. PESHAWAR
|
| Judges |
ISHTIAQ IBRAHIM, JUSTICE,
SYED ARSHAD ALI, JUSTICE
|
| Lawyers |
Qaiser Abbas Bangash,
Hussain Ahmad Sherazi
|
| Petitioners |
COMMISSIONER INLAND REVENUE, PESHAWAR
|
| Respondents |
ANOTHER,
TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD. PESHAWAR
|
| Citations |
2022 SLD 2281,
2022 PTD 1932
|
| Other Citations |
2020 SCMR 1822,
2018 PTD 1071,
2018 PTD 1251/PTCL 2018 CL. 199,
2016 PTD 2332,
2016 PTD 1675
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
11,
11(2),
30
|