ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-4757 of 2020

___________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.20224/2020 (Urgent).

2. For order on CMA No.20225/2020 (Exemption).

3. For order on CMA No.20226/2020 (Stay).

4. For hearing of main case.

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1^st October 2020

Mr. Muhammad Saleem Mangrio, Advocate for Petitioner.

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1. Urgency granted.

2. Exemption granted, but subject to all just exceptions.

3&4. Learned counsel for the petitioner submits that the petitioner availed amnesty pursuant to Notification No.SRB-3-4/7/2017, dated 18.05.2017 for the outstanding liability as on 19.05.2017 as well as second amnesty pursuant to Notification No.SRB-3-4/11/2018, dated 18.05.2018 for the outstanding liability as on 21.05.2018 by making payment of sales tax on services alongwith default surcharge, however, respondents issued show-cause notice dated 31.01.2020, which was duly responded by the petitioner vide letter dated 09.03.2020, whereas, the differential amount, as claimed by the respondents, was already paid. However, according to learned counsel, respondents have issued another notice dated 20.08.2020 for the same tax period, wherein, it has been stated that petitioner was also required to make penalty for delayed payment. Whereas, according to learned counsel, under the aforesaid Notifications, penalty amount was not required to be paid. Per learned counsel, respondents intend to proceed against the petitioner for the recovery of impugned demand by adopting coercive measures, hence requests that respondents may be restrained from taking any adverse action including suspension of Sales Tax Registration of the petitioner.

Let pre-admission notice be issued to the respondents as well as Advocate-General Sindh for 13.10.2020, to be served through first three modes, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. However, till next date of hearing, respondents may not take any adverse action against the petitioner including suspension of Sales Tax Registration pursuant to impugned show-cause notices as referred to hereinabove.

J U D G E