Law: Sindh Sale Tax Special Procedure (Withholding) Rules, 2011

Section: 57,58,59

Sindh Sales Tax on Services Act (XII of 2011)--- ----Ss. 57, 58 & 59---Appeal before Commissioner (Appeals)---Decision in appeal---Procedure---Dismissal of appeal for non-prosecution---Availability of written arguments---Effect---Appellant was aggrieved of Commissioner's (Appeals) order whereby he had dismissed the appeal for non-prosecution---Validity---Sufficient material was available with the Commissioner (Appeals) to decide the appeal on merits---Principles of equity, justice and fairplay required that as far as practicable the case was to be decided on merits---Law favoured adjudication on merits and dismissal for non-prosecution was an exception and not a rule---Appeal before Commissioner (Appeals) was the first of its kind and was the case of first impression---Commissioner (Appeals) on the basis of grounds of appeal and written arguments, could have easily decided the appeal on merits---Twenty other appeals of similar nature were pending before the Commissioner (Appeals) and were reserved for orders---Order-in-appeal was set aside and the case was remanded to the Commissioner (Appeals) for decision on merits. Imtiaz Ahmed v. Ghulam Ali PLD 1963 SC 382 rel. THIS ORDER PASSED BY: JUSTICE (R.) NADEEM AZHAR SIDDIQUI, (CHAIRMAN):---.--- This appeal has been filed by the appellant challenging the Order-in-Appeal No.77/2018 dated 21.05.2018 passed by the Commissioner (Appeals) in Appeal No. 265/2016 confirming the Order-in-Original No. 746/2016 dated 10.08.2016 passed by the Assistant Commissioner, Unit 26 (Ms. Rafia Urooj), SRB, Karachi. 1. The facts of the case as mentioned in the Order-in-Original are that the Appellant is a service provider in the category of "Indenter" (tariff heading 9819.1200) of the Second Schedule of the Sindh Sales Tax on Services Act, 2011 (hereinafter referred to as the Act) chargeable to Sindh sales tax. 2. It was alleged in the order-in-original that from the data received from M/s. State Bank of Pakistan regarding foreign exchange earned by indenters from principals on Form/Appendix No.V-97 of Foreign Exchange Manual for the tax periods from July, 2015 to December, 2015, shows that the appellant receiving remittance in…

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