| Citation(s) |
|---|
| 2025 SLG 1870 2025 SLD 1870 |
STA No. 464/KB/2024
AUTHOR(S): MR. SAJJAD AKBAR KHAN, MEMBER AND MR. KASHIF NAZEER, MEMBER
Date-of hearing: 27-05-2025. Date-of order: 11-06-2025 Applicant by: Mr. Tipu Saeed, Advocate Mr. Raja Umair, Advocate
Respondent by: Mr. Mushtaq Ali Wagan, DR.
M/S. EVERGREEN DAIRY PRODUCTS & FOOD......APPELLANT
VS
THE ACIR, UNIT-06, ZONE-IV,RTO-II, KARACHI......RESPONDENT
Law: Sales Tax Act, 1990
Section: 11(2),34(1),35(5),38,48
Law: General Clauses Act, 1897
Section: 24-A
Law: Constitution of Pakistan, 1973
Section: 4
SUMMARY:
M/s. Ever Green Dairy Products & Foods challenged an ex-parte order dated 15.05.2024 passed by A/DCIR, Zone-IV, RTO-II, Karachi under Section 11(2) of the Sales Tax Act, 1990, alleging concealed sales and tax evasion. The department conducted a physical verification under Section 38 and impounded certain documents. Despite being given opportunities, the taxpayer allegedly failed to respond, leading to an ex-parte order demanding sales tax of Rs. 167.25 million, further tax of Rs. 35.89 million, default surcharge, and penalty.
The taxpayer argued that: