MR. JUSTICE SYED ARSHAD ALI--(1). This consolidated judgment is directed to dispose of instant Reference as well as connected Sales Tax Reference because all the petitioners have impugned the judgments/orders dated 14.07.2020 & 27.08.2020 of the worthy Appellate Tribunal Inland Revenue, Divisional Bench-, Islamabad ("Tribunal") allowing the appeals of respondent on jurisdictional issue. Particulars of the Sales Tax Reference are as under:-- S.No.Case Title 1.STR No. 30-P/2020 "Commissioner Inland Revenue, Peshawar vs. M/s. Tribal Areas Electricity Supply Company Ltd, Peshawar and another".
2.STR No. 31-P/2020 "Commissioner Inland Revenue, Peshawar vs. M/s. Tribal Areas Electricity Supply Company Ltd., Peshawar and another".
3.STR No. 32-P/2020 "Commissioner Inland Revenue. Peshawar. vs. M/s. Tribal Areas Electricity.
Supply Company Ltd, Peshawar and another".
4.STR No. 33-P/2020 "Commissioner Inland Revenue, Peshawar vs. M/s. Tribal Areas Electricity Supply Company Ltd., Peshawar and another".
5.STR No. 34-P/2020 "Commissioner Inland Revenue, Peshawar vs. M/s. Tribal Areas Electricity Supply Company Ltd, Peshawar and another".
6.STR No. 35-P/2020 "Commissioner Inland Revenue, Peshawar vs. M/s. Tribal Areas Electricity Supply Company Ltd., Peshawar and another".
7.STR No. 36-P/2020 "Commissioner Inland Revenue, Peshawar vs. M/s. Al-Badar Manufacturing Private Limited, Industrial Estate Gadoon Amazai, District Swabi".
2. The only question which was adjudicated by the worthy Tribunal is the assumption of jurisdiction under Section 11(2) of the Sales Tax Act, 1990 ("Act") by Subordinate Officer of Commissioner Inland Revenue under the delegation of power. The worthy Tribunal while relying upon the judgments reported in the cases of M/s Hamza Nasir Wire vs. The Federation of Pakistan (PTCL 2018 CL. 182), M/s Punjab Beverages Co. (Pvt.) Ltd. vs. The FBR etc. (2018 PTD 1251/PTCL 2018 CL. 199), Zaver Petroleum Corporation Ltd. vs. FBR (2016 PTD 2332) & Oil and Gas Development Company Ltd. vs. The FBR (PTCL 2017 CL. 51) has accepted the appeals by annulling the order of the Assessing Officer on the issue of jurisdiction.
3. During the proceedings, learned counsel for the petitioner has produced the judgment of the Apex Court in Civil Petition No. 398-L of 2018 and others decided on 20.11.2018 reported as 2020 SCM R 1822 wherein the law laid down in the aforesaid judgments was overruled, therefore, both the learned counsels have agreed that let this matter be sent to the worthy Tribunal as the entire controversy has yet to be decide by the 3 worthy Tribunal in view of the judgment of the Apex Court referred above.
4. In view of the law laid down by the Apex Court, referred above, and with the consent of the parties, this Sales Tax Reference as well as the connected Sales Tax References are answered in positive. As a corollary of above, the impugned orders dated 14.07.2020 & 27.08.2020 of the worthy Tribunal are set aside and the matter is remanded to the worthy Tribunal to decide the case afresh on merit. Parties are directed to appear before the worthy Tribunal on 09.06.2022. Till then, no recovery shall be made from the respondent.