KARACHI: The Sindh High Court (SHC) has directed the Appellate Tribunal Inland Revenue (ATIR) to decide the pending appeals of the petitioners named Aisha Jawad and Umar Jawad within 60 days. The petitioners sought restoration of their sales tax registrations, which were suspended by the RTO-II commissioner.
A two-member bench, comprising Justice Munib Akhter and Justice Abdul Malik Gaddi, was hearing the petitions. After the arguments, the court disposed of the petitions stating, “Till final order no coercive proceedings shall be initiated against the petitioners, however, if at any time the tribunal finds that the petitioners are attempting to delay or frustrate the proceedings in the appeal pending before it, the tribunal may record a finding to this effect”.
Earlier, the petitioners’ counsel stated that petitioners engaged in the business of manufacturing and importing of tanning and dressing of leather products and paying all leviable taxes regularly. However, the commissioner issued show cause notices to the petitioners under section 21 (2) of the Sale Tax Act, 1990 and petitioners filed the proper reply in this regard.
According to the petitioners, however, respondent suspended the sales tax registration of the petitioners. They filed appeals before the Appellate Tribunal, which are pending due to non-availability of the chairman of the said tribunal. The counsel argued that due to which petitioners are unable to carry on business activity.
Citing FBR chairman FBR, Appellate Tribunal Inland Revenue, commissioner as respondents, the petitioners pleaded the SHC to set aside impugned notice and restore their sales tax registration.
