SUMMIT BANK LTD. vs PROVINCE OF SINDH Ss — 2022 PTD 1279 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1279 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: SUMMIT BANK LTD. vs PROVINCE OF SINDH Ss
Subject matter: Tax & Customs
Provisions referred to: Services Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

SUMMIT BANK LTD. VS PROVINCE OF SINDH Ss.3 & 23---Taxable service---Assessment of tax---Scope---Pursuant to filing of a sales tax return on monthly basis before the due date, no right accrues to the service providers for a number of reasons---Such is only a determination of input/output tax adjustment and its refund, if any---No finality of the same as against the concept of a deemed assessment order---Service recipient is merely required to see that whether any sales tax has been charged to it by the service provider; and if so, then the service recipient is entitled to adjust the same as its input tax---Secondly, it may be a case that the service recipient is to act as a withholding agent under the Sindh Sales Tax on Services Act, 2011; and in all such circumstances it has nothing to do with any vested right being accrued to it.

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