| Citation(s) |
|---|
| 2026 SLG 101 2026 SLD 101 = 2025 SLD 870 |
STA No.128/PB/2022 (Tax Periods: July-2014 to June-2015) STA No.129/PB/2022 (Tax Periods: July-2015 to June-2016) STA No.130/PB/2022 (Tax Periods: July-2017 to June-2018) STA No.131/PB/2022 (Tax Periods: July-2018 to June-2019) Date of Hearing: 16.05.2024 Date of Order: 08.07.2024
AUTHOR: DR. SHAH KHAN, MEMBER AND M. ABDULLAH KHAN KAKAR, MEMBER
Appellant represented byMr. Farhat Nawaz Lodhi, Advocate,,
Respondent represented by: Mr. Ishfaq Ahmed, DR o/w Qazi Haider and Mr. Aftab Paracha, Senior Auditors
NASEEM IQBAL PROP: M/S IQBAL ENTERPRISES, MUHAMMAD HUSSAIN ROAD, RISALPURE, DISTRICT NOWSHERA …… APPELLANT
VERSUS
THE COMMISSIONER-IR, (UNIT-35), MARDAN ZONE, RTO, PESHAWAR …… RESPONDENT
Law: Sales Tax Act, 1990
Section: 3, 3(1A), 6, 11, 11(5), 22, 23, 25, 26, 65, 73
SUMMARY
This judgment of the Appellate Tribunal Inland Revenue, Peshawar, holds that all four assessment orders for the tax periods July-2014 to June-2019 are void ab initio and non-est, having been passed without lawful jurisdiction. The Tribunal ruled that the Show Cause Notices issued on 21.10.2020 were time-barred for the period up to 20.10.2015 under section 11(5) of the Sales Tax Act, 1990, and that the assessment orders dated 07.05.2021 were issued beyond the prescribed statutory period, based on an invalid and mechanical extension granted by the Commissioner.