KARACHI: The Sindh High Court (SHC) directed the Appellate Tribunal Inland Revenue Appeals to decide the appeal of the petitioner within two months from the date of this order providing opportunity of being heard on a constitutional petition filed by M/s SSGC LPG Private Limited seeking exemption certificate from withholding of tax on the supply of LPG.
A two-member bench, comprising Justice Aqeel Ahmed Abbasi and Justice Muhammad Arshad Khan, was hearing the petition.
After the hearing, court disposed of the petition with direction that “direction should be given to the petitioner to submit response to the show cause notice issued by the respondents which shall be considered in accordance with law. However assessment proceedings will not be finalized till decisions of the appeal of the petitioner by the appellate tribunal IR for the tax year 2013 involving similar controversy. The petitioner is directed to approach the appellate tribunal IR with the request for urgent hearing of the matters whereas it is expected that the appeals of the petitioner will be considered within the period of two months from the date of this order providing opportunity of being beard to the petitioner”.
Earlier, counsel for the petitioner stated in a constitutional petition that on the basis on SRO (1)/1991, officials of the tax authorities issued exemption certificates to the petitioner from withholding of tax on the supply of LGP Pvt Ltd under Section 153 read with 159 of the ordinance and Commissioner Inland Revenue Audit Rage-B, Zone-III Large Taxpayers Unit has been aware that the petitioner is processing, packaging and supplying LPG and he has issued the exemption certificates after deliberating and minutely examining the documents of the petitioner on numerous occasions.
According to the petitioner, through the order dated 12/01/2015 said respondent wrongly revoked the exemption certificates on the ground that LPG is not gas and therefore they were wrongly issued on misinterpretation of SRO 586 (1)/ 1994.
Citing Additional Commissioner Inland Revenue Audit Rage-B Zone-III, Large Taxpayers Unit, Commissioner Inland Revenue Audit Rage-B, Zone-III Large Taxpayers Unit, Sectary Ministry of Finance and Chairman Federal Board of Revenue as respondents, petitioner pleaded with the court to direct the appellate authority to decide its appeal within a reasonable period.
