Law: Sindh Sales Tax on Services Rule, 2011

Section: R.22(1),32

Law: Constitution of Pakistan, 1973

Section: 199

Sindh Sales Tax on Services Rules, 2011--- ----R. 22(1)---Constitution of Pakistan, Art.199---Constitutional petition---Show cause notice---Effect---Petitioners assailed show cause notices issued by authorities making certain queries with regard to claim of input deduction / adjustment during relevant tax period---Grievance of petitioners was only to the extent of proposed treatment by authorities to claim input adjustment by them in terms of R. 22(1) of Sindh Sales Tax on Service Rules, 2011, whereas authorities had not finally decided legal issue nor passed any final order in such regard---Validity---Petitioners were at liberty to make their submissions, which would be decided by authorities strictly in accordance with law and applying the relevant rules---Show cause notices in question did not suffer from any jurisdictional error nor petitioners had been able to point out any patent illegality in the notices, whereby, an opportunity of being heard had been provided to petitioners---Petition was pre-mature and tantamount to pre-empting decision on the subject controversy thus was not maintainable---Petition was dismissed in circumstances. Messrs Maritime Agencies (Private) Ltd. v. The Assistant Commissioner-II of Sindh Revenue Board and others Constitutional Petition No.D-769/2014; Roche Pakistan Ltd. v. Deputy Commissioner of Income-Tax and others 2001 PTD 3090 and Sitara Chemical Industries Ltd. v. Deputy Commissioner of Income Tax 2003 PTD 1285 rel. ORDER AQEEL AHMED ABBASI, J.---Through this common order and by consent of the learned counsel for the parties, we intend to dispose of both the petitions at Katcha Peshi stage as the facts and the legal controversy involved in both the petitions are similar. 2. Instant petitions have been filed by the petitioners pursuant to show-cause notices issued to the petitioners by Sindh Revenue Board, making certain queries with regard to claim of input deduction/adjustment by the petitioners during the relevant tax period in ratio to the taxable services. 3. Learned counsel for the petitioners have argued that the impugned show-cause notices have duly been responded by the petitioners, wherein, it has been stated that…

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