DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR vs COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss — 2025 PTD 1880 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2025 PTD 1880 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2025
Reporter: PTD
Parties: DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR vs COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss
Subject matter: Tax & Customs
Provisions referred to: S. 24B; Activation Code

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

DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR VS COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss. 24, 24B & Second Sched.---Sindh Sales Tax on Services Rules, 2011, R. 42 (1) (a)---"Restaurant services"---Registration, requirement of---Scope--- Being registered compulsorily---Scope and effect---Tax profile, changing of---Scope---It is the matter of record that appellant was registered compulsorily in compliance of the Original Order by the department in respect of economic activity, being carried out by a specific name/style (in the name of M/s. Dera Tonight) and that vide relevant letter the details of appellant's tax profile (i.e. Activation Code and Passcode) were duly communicated to the appellant---Admittedly, such profile had an option of modification, which allowed the taxpayer to modify the details available in his tax profile, in case the same were incorrect---There is no legal justification in creating a fresh tax profile, just for the reason that the details available in the tax profile created by the department (compulsorily) were incorrect---Thus, the Assistant Commissioner was justified in registering appellant compulsorily under Tariff Heading 9801.2000 in compliance of S.24B of the Act, 2011, therefore, appellant's tax profile registered by the department was a valid registration and appellant's Tax Profile registered on 13.03.2024 had no legal effect---Appellate Tribunal, Sindh Revenue Board, maintained the impugned order / findings of Commissioner (Appeals)---Appeal was dismissed, in circumstances.

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