PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

Citation Name: 2023 PTD 1782 PESHAWAR-HIGH-COURTBookmark this Case TELENOR MICROFINANCE BANK LIMITED vs APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES Ss — 2023 PTD 1782 PESHAWAR-HIGH-COURT

Case information

Citation
2023 PTD 1782 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2023
Reporter
PTD
Parties
Citation Name: 2023 PTD 1782 PESHAWAR-HIGH-COURTBookmark this Case TELENOR MICROFINANCE BANK LIMITED vs APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES Ss
Subject matter
Tax & Customs
Provisions referred to
S. 40; S. 99

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

Citation Name: 2023 PTD 1782 PESHAWAR-HIGH-COURTBookmark this Case TELENOR MICROFINANCE BANK LIMITED VS APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES Ss. 40 & 99---assessment of tax---Limitation---Condonation of time-limit---Scope---Scope of subsection (3) of Ss. 40 & 99 of the Khyber Pakhtunkhwa Finance act, 2013, is quite different to each other---When legislators have authorized the assessment officer under subsection (3) of S. 40 to condone the delay caused in making assessment order after issuance of the show cause notice to the defaulter who has not deposited the amount of sales tax due to the authority under the law, then the authority in terms of S.99 cannot extend the delay, if any, caused by the assessment officer in passing assessment order within time set out under subsection (3) of S.40 after show cause notice to the taxpayer.

Other judgments reported in 2023 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English