ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1143 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.4792/2021 (Urgent).

2. For order on CMA No.4793/2021 (Exemption).

3. For order on CMA No.4794/2021 (Stay).

4. For hearing of main case.

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15^th February 2021

Mr. Muhammad Faheem Bhayo, 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 pursuant to an Order-in-Original No.02 of 2020, dated 29.06.2020, certified copy of which according to learned counsel was never served upon the petitioner, whereas, its true copy was obtained by the petitioner on 14.01.2021, whereafter, petitioner attempted to file an appeal before the Commissioner Inland Revenue (Appeals), Hyderabad alongwith stay application, however, the same was not accepted on the pretext that petitioner is required to file appeal through electronic e-filing. Per learned counsel, in the IRIS system, there is no mechanism available to file appeal of the sales tax electronically, therefore, the petitioner sent memo of appeal alongwith annexures through courier to the concerned Commissioner Inland Revenue (Appeals), who has refused to accept such appeal even through courier, whereas, the statutory period of 30 days has expired and there is apprehension that respondents will adopt coercive measures for the recovery of the disputed amount, including attachment of the bank accounts of petitioner. It has been prayed by the learned counsel for petitioner that respondents may be restrained from seeking enforcement of the recovery of the disputed amount, whereas, Commissioner Inland Revenue (Appeals) Hyderabad may also be directed to accept the appeal of the petitioner manually to avoid delay in filing of appeal.

Let pre-admission notice be issued to the respondents as well as DAG, to be served through first three modes, for 05.03.2021, when comments, if any, shall be filed with advance copy to learned counsel for the petitioner. In the meanwhile, Commissioner Inland Revenue (Appeals) Hyderabad shall accept the appeal of the petitioner manually. However, till next date of hearing, respondents shall not enforce the recovery of the disputed amount, which is subject matter of appeal pending adjudication.

J U D G E