FAIZAN AND BROTHERS vs ASSISTANT COMMISSIONER, SRB, HYDERABAD Ss — 2022 PTD 85 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 85 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: FAIZAN AND BROTHERS vs ASSISTANT COMMISSIONER, SRB, HYDERABAD 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

FAIZAN AND BROTHERS VS ASSISTANT COMMISSIONER, SRB, HYDERABAD Ss.24 & 24B---Registration---Compulsory registration---Scope---Section 24 of the Sindh Sales Tax on Services Act, 2011 provides that registration shall be required for all persons who are residents and provide services, listed in the Second Schedule, from their registered office or place of business in the province---Section 24B, Sindh Sales Tax on Services Act, 2011 provides that if a person is required to be registered under the Act and that person has not applied for registration, the officer of the Provincial Board of Revenue shall, after such enquiry as he may deem fit and after notice, register the person through an order to be issued in writing and such person shall be deemed to have been registered from the date he became liable to registration.

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