Law: Sales Tax Act, 1990

Section: 2,2(14),4,7,8,10,21,23,26,46,66

Sales Tax Act (VII of 1990)---Ss. 2(14), 4, 7, 8, 10, 21, 23, 26, 46 & 66---Refunds--Rejection of refund claim---Appeal---Refund claim of appellant was rejected, firstly; , on the charge that invoices required verification---Appellant had transacted with the alleged suppliers against proper Sales Tax invoices issued under S.23 of Sales Tax Act, 1990 and also incorporated in his sales tax record---If invoices issued by the said units required any verification, then it should have been conducted first before rejecting the appellant's refund claim and prior to disposal of the case---Legal obligations resting upon the appellant had duly been fulfilled and he could not be confronted with rejection of refund merely for want of verification of invoices issued by their suppliers---Since no verification had been done by the Sales Tax Department in respect of alleged invoices, rejection of refund on that charge was not only premature, unjustified, but also unlawful and illegal---Counsel for the appellant and had produced Sales Tax return for the period Departmental Representative was also found the same satisfactory---Charge of non filer was overruled in circumstances---Appellant's refund claim for period in question had been rejected on the charge of "registration suspended", without any lawful ground as refund against invoices of a person whose registration was suspended, could be rejected upon his black-listing by the Collector of Sales Tax after adhering to due process of law prescribed under S.21 of Sales Tax Act, 1990---Rejection of refund during the currency of suspension of registration was premature, invalid, unwarranted and illegal because no formal order of black-listing under the law had been issued by the competent authority---Whole proceedings culminating in impugned show-cause notice and consequent orders were nullity in the eyes of law---Refund of Sales Tax against invoices was admissible under law--Objection with regard to scrutiny for verification of input tax of appellant's suppliers was generated by the STARR System, having no legal backing by the Sales Tax Act, 1990---No legislative enactment, contravention of Sales Tax laws or notification…

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