Law: Sales Tax Act, 1990

Section: 10,4,7,8(1),11(2),26,2(14)

(a) Sales Tax Act (VII of 1990)---S.10, 4, 7, 8(1), 11(2), 26 & 2(14)---Sales Tax Refund Rules, 2006--Standing Order No.3/06 dated 2-11-2006---Excess amount to be refunded---Rejection of appeal on ground of limitation---Registered taxpayer contended that no time limitation ran against a void order as the refund claim was rejected for want of attestation/verification of supportive documents submitted under the Sales Tax Refund Rules, 2005 and all the supportive documents as required under the law were submitted to the adjudicating authority but the same were not considered---Validity---Only on executive instructions, the substantive rights of the citizens should not be crucified---If the refund was admissible and the appellants had submitted all the authentic documents before the concerned authority, then the rejection of refund on ground of limitation was against justice---Order was a void and illegal order and the point of limitation did not arise---Registered person produced Sales Tax Return-cum-payment challans, Sales Tax Invoice, copies of supply register, de-registration of different units, verification of bills of entry, statement ,of purchases and payments proof through banking channel---Order was set aside and the case was remanded to adjudicating authority to reprocess and re-examine the refund claim on the basis of documents and records available with the registered person within a period of one month from the date of receipt of after affording an opportunity of hearing. M/s. Chenab Fabrics and Processing Mills Ltd. Faisalabad v. Government of Pakistan and five others 2006 PTD 1412 rel. Messrs All Muhammad and others v. Chief Settlement Commissioner and others 2001 SCMR 1822; 2002 PTD 87; 2007 PTD 1458; PLD 1998 SC 64; 2005 SCMR 492; GST 2003 CL 601 and 2002 PTD 549 ref. (b) Sales Tax Act (VII of 1990)--- ----S.10---Constitution of Pakistan, 1973, Art.25---Excess amount to be refunded---Limitation---Discrimination---First Appellate Authority sanctioned the refund on one case on the ground that if the appellants had fulfilled the provisions of Sales Tax Act, 1990 and the relevant Refund Rules, the denial of refund would be a violation of the…

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