| Citation(s) |
|---|
| 2025 SLG 1834 2025 SLD 1834 |
Appellate Tribunal Inland Revenue, Karachi
STA No. 681/KB/2024
AUTHOR(S): AJJAZ AHMED KHAN, MEMBER AND FAKHAR-UL-ZAMAN AKHTAR, MEMBER
. Date of hearing: 16.01.2025. Date of order: 23.04.2025 Appellant by: Mr. Ahmed Sohail Siddiqui, ITP
Respondent by: Mr. Rehmatullah, DR
STA No. 681/KB/2024
AUTHOR(S): AJJAZ AHMED KHAN, MEMBER AND FAKHAR-UL-ZAMAN AKHTAR, MEMBER
. Date of hearing: 16.01.2025. Date of order: 23.04.2025 Appellant by: Mr. Ahmed Sohail Siddiqui, ITP
Respondent by: Mr. Rehmatullah, DR
MODERN PLASTIC, PROP; SHAZIA IQBAL, KARACHI......APPELLANT
VS
THE DCIR, ZONE-II, RTO-I, KARACHI......RESPONDENT
Law: Sales Tax Act, 1990
Section: 2(37)
SUMMARY:
The appellant, an individual involved in the manufacturing of plastic bottles, challenged an ex parte assessment order under Section 11(2) of the Sales Tax Act, 1990 for the tax period July 2017 to June 2018. The impugned order, dated 28-06-2024, was purportedly passed by Ms. Minaa Tahir (DCIR), though she assumed office on 01-08-2024. The taxpayer argued that:
The order is legally void as it was passed after the statutory deadline of 30-06-2024.