94/2021 Spl:Sales Tax Ref: A. Commissioner inland revenue legal (Applicant) V/S M/s filters pakistan pvt. ltd. (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan

94/2021 Spl:Sales Tax Ref: A. Commissioner inland revenue legal (Applicant) V/S M/s filters pakistan pvt. ltd. (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 18-OCT-21

Section 6 is pari materia to provisions for recovery of sale tax in respect of goods imported into Pakistan and time and manner shall be similar to that of recovery made under Customs Act, 1969. For the instant matter, for determining tax liability for the period 2011-12 limitation would perish by 30 June, 2017. Show cause notice was issued on 21.08.2017, after requisite period. Hence, any notice that was issued belatedly i.e. beyond the statutory requirement would have no bearing. --The consequential point that arises is whether a timeframe prescribed under Section 11(5) of the Sales Tax Act, 1990 for issuance of show-cause notice and after the expiry of timeframe prescribed, could be extended and/or resurrected a time barred cause under SRO 394(I)/2001 dated 21.05.2009 read with Section 74 of the Act, 1990.

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94/2021 Spl:Sales Tax Ref: A. Commissioner inland revenue legal (Applicant) V/S M/s filters pakistan pvt. ltd. (Respondent)

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