COMMISSIONER INLAND REVENUE vs FILTERS PAKISTAN (PVT — 2022 PTD 345 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 345 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs FILTERS PAKISTAN (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 11; S. 74

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

COMMISSIONER INLAND REVENUE VS FILTERS PAKISTAN (PVT.) LTD. Ss.11, 74 & 47---assessment of Tax and Recovery of Tax not levied or short levied or erroneously refunded---Time-frame prescribed by S.11(5) of Sales Tax act, 1990 for issuance of show-cause notice to taxpayer for action under S.11 of the said act, extension of---Scope---Question before High Court was whether after expiry of timeframe prescribed by S.11(5) of Sales Tax act, 1990 for issuance of show-cause notice, could the same be extended or resurrected in a time-barred cause under SRO No.394(I)/2001 dated 20.05.2009 read with S.74 of Sales Tax act, 1990---Held, that such powers to extend time were only to be exercised in a matter where proceedings were pending or notice had been initiated, meaning that an action had already been triggered and could not at belated stage when prescribed time had already lapsed---Such timeframe could not be extended in a past and closed transaction where rights were accrued in favour of an assessee/taxpayer---Reference was answered, accordingly.

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