Law: Punjab Sales Tax on Services Act, 2012

Section: 63,64,65,66,67(A),67(2),67(2)(3)

Law: Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012

Section: 11

Law: Constitution of Pakistan, 1973

Section: 4,10A,18,23,24,37(d),199,199(1),199(4)

(a) Punjab Sales Tax on Services Act (XLII of 2012) --- Ss. 63, 64 & 65- Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, R. 11-Constitution of Pakistan, Arts. 199, 4, 10-A, 18 & 37(d)-Petitioner sought a direction to the Commissioner (Appeals) to decide its application within time frame as provided under Ss.63, 64 & 65 of Punjab Sales Tax on Services Act, 2012 and sought an order restraining the authorities from recovering the disputed amount-Validity-Petitioner's appeal, despite lapse of statutory deadline, was not decided by the Commissioner (Appeals), therefore, High Court had to protect the petitioner's rights under Arts. 18, 4 and 10-A of the Constitution as a stop-gap arrangement-Stop-gap arrangement under tax laws was derived from Arts. 199(4) of the Constitution read with Ss. 66, 67 & 68 of the Punjab Sales Tax on Services Act, 2012 coupled with s of the Courts passed from time to time-Authorities, while deciding the appeal had to follow the Punjab Sales Tax on Services (Adjudication and Appeals) Rules, 2012, in which R. 11 stated that it was the responsibility of the adjudicating officer to protect the legitimate revenue rights of the Government and give genuine relief to the taxpayer consistent with law-Temporary relief was granted to the petitioner-Constitutional petition was disposed of accordingly. Reliance Commodities (Private) Ltd. v. Federation of Pakistan and others PLD 2020 Lah. 632; Mehram Ali and others v. Federation of Pakistan and others PLD 1998 SC 1445; Messrs Pak Saudi Fertilizers Ltd. v. Federation of Pakistan and others 2002 PTD 679; Z.N. Exports (Pvt.) Ltd. v. Collector Sales Tax and others 2003 PTD 1746; Messrs Pearl Continental Hotel, Lahore through Director Finance and another v. Customs, Excise and Sales Tax Appellate Tribunal, Lahore and another 2005 PTD 1368; Sun-Rise Bottling Company (Pvt.) Limited v. Federation of Pakistan and 4 others 2006 PTD 535; Karachi Shipyard and Engineering Works Limited, Karachi v. Additional Collector, Customs, Excise and Sales Tax (Adjudication-HI), Government of Pakistan, Karachi and 2 others 2006 PTD 2207; Pak Suzuki Motors Co. Ltd. through Senior General…

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