Karachi, December 29, 2024 – Section 11C of the Sales Tax Act (STA), 1990, empowers tax authorities to adjust or modify assessments and orders based on decisions made by higher judicial bodies. This provision is designed to ensure that tax assessments align with the latest legal interpretations. Sub-section (1): Alignment with Judicial Orders When a question of law is decided by a High Court or the Appellate Tribunal in the case of a registered taxpayer, the Commissioner or an officer of Inland Revenue has the authority to apply the same decision to similar cases under their review. This is applicable even if an appeal or reference against the High Court or Tribunal’s decision has been filed. The decision can be followed for assessments pending before the Commissioner or Inland Revenue officers, provided it addresses the same legal question. However, this alignment remains valid only until the decision of the High Court or Tribunal is reversed or modified by a higher authority. Sub-section (2): Adjustment Following Reversal or Modification If the High Court or Tribunal’s decision is later reversed or altered, the Commissioner or Inland Revenue officer can revise…