ORIENT ELECTRONICS (PVT.) LTD. vs GOVERNMENT OF SINDH PAKISTAN S — 2022 PTD 1342 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1342 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: ORIENT ELECTRONICS (PVT.) LTD. vs GOVERNMENT OF SINDH PAKISTAN S
Subject matter: Tax & Customs
Provisions referred to: S. 63---R; S. 63; 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

ORIENT ELECTRONICS (PVT.) LTD. VS GOVERNMENT OF SINDH PAKISTAN S.63---Reference to High Court---Scope---Reference application was filed against the order passed by Appellate Tribunal of Sindh Revenue Board on a rectification application---Questions proposed through the reference application had not arisen from the order of rectification and the same were subject matter of main order-in-appeal passed by the Appellate Tribunal---Applicant instead of filing reference application against the order-in-appeal in terms of S. 63 of Sindh Sales Tax on Services Act, 2011, had chosen to file rectification application---If the order of rectification was to be ignored and reference was considered to have been filed against the order-in-appeal of Appellate Tribunal then the reference application, on the face of it, was time barred---No explanation was given nor any condonation of delay was sought by the applicant---Reference application filed against order-in-appeal was dismissed in limine for being time barred.

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