CHAUDHARY STEEL FURNACE vs COMMISSIONER INLAND REVENUE, SIALKOT ZONE, REGIONAL TAX OFFICE, SIALKOT S

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CHAUDHARY STEEL FURNACE VS COMMISSIONER INLAND REVENUE, SIALKOT ZONE, REGIONAL TAX OFFICE, SIALKOT S. 57---Rectification of order---Scope---Appellate Tribunal Inland Revenue---Powers---Registered person (appellant) filed an application for fixation of appeal before the Appellate Tribunal Inland Revenue (Tribunal)---Tribunal treated said application (for fixation of appeal) as an application for rectification and passed order in favour of registered person---High Court in reference jurisdiction set-aside said favourable order---Validity---Petitioner (registered person), on its own, moved an application for fixation of the appeal before the Appellate Tribunal Inland Revenue, which appeal was never in existence, as the same was already disposed of in its totality---When the application for fixation of appeal was filed , there was no lis pending and nothing could have been fixed for any leftover issue and, hence, the only way the Tribunal conceived it was by way of rectification application---Even section 57 of the Sales Tax Act, 1990 had its limitation in terms of the rectification sought---A rectification of mistake, indeed, can be amended/rectified by an order passed by the Tribunal which mistake is apparent on the face of the record, however, it does not enlarge the scope of the Tribunal to render a complete and altogether different decision, independent of the earlier "view"---In the present case, although it was an application for fixation of the appeal, but essentially it sought further adjudication in the shape of rectification of an unanswered question which was not even remotely within the contours of section 57 of the Sales Tax Act, 1990---Tribunal acted as an appellate forum of its own order, which was not sustainable in law---No error in the setting-aside order passed by the High Court in reference jurisdiction had been noticed---Petition for leave to appeal filed by registered person was dismissed, in circumstances.

CHAUDHARY STEEL FURNACE vs COMMISSIONER INLAND REVENUE, SIALKOT ZONE, REGIONAL TAX OFFICE, SIALKOT S — 2025 SCMR 1505 SUPREME-COURT

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