SINDH REVENUE BOARD, KARACHI vs LOGON BROADBAND (PVT — 2026 PTD 95 KARACHI-HIGH-COURT-SINDH

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SINDH REVENUE BOARD, KARACHI VS LOGON BROADBAND (PVT.) LTD. Ss. 3, 9, 24a, 24B & 63---Recovery of sales tax on services---Unregistered service provider---Effect---authorities were aggrieved of judgment passed by appellate Tribunal, Sindh Revenue Board, holding that no assessment order could be passed against unregistered service provider---Validity---If levying sections of Sindh Sales Tax on Services act, 2011, remained inapplicable to respondents who were unregistered at the relevant time, then it would follow that the assessment and recovery process also could not be initiated, since the respondents / unregistered service providers fell wide of the levy itself---authorities did not force registration upon respondents / unregistered service providers during such time, by invoking S. 24B of Sindh Sales Tax on Services act, 2011 nor at such time the respondents / unregistered service providers voluntarily registered under S. 24a of Sindh Sales Tax on Services act, 2011---Such tardiness of alleged collection was attributed to authorities as there was a specific clause (i.e. 24B of Sindh Sales Tax on Services act, 2011) that existed for them to encompass respondents / unregistered service providers into registration and within the tax recovery web, which they failed to do so at such time---Respondents / unregistered service providers could voluntarily register themselves with the authorities, or could be compulsorily registered by authorities / Sindh Revenue Board in accordance with law, after which the process for ascertainment and recovery of sales tax on services could be sought from them---Taxable persons avoiding registration would also additionally be answerable to various penalties/ramifications provided under the provision of Sindh Sales Tax on Services act, 2011, applicable upon them---Reference was answered accordingly.

SINDH REVENUE BOARD, KARACHI vs LOGON BROADBAND (PVT — 2026 PTD 95 KARACHI-HIGH-COURT-SINDH

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