Law: Sales Tax Act, 1990

Section: 2,2(37),2(18),10,7,8(1)(d),23,873,33,(16 )

Law: Qanun-e-Shahadat (10 of 1984)

Section: 150

(a) Sales Tax Act (VII of 1990)---Ss. 2(37) & 2(18)---Qanun-e-Shahadat (10 of 1984), Art.150---S.R.O. 575(I)/2002 dated 31-8-2002---Tax fraud---Registered person contended that statement of suppliers had not been confronted, who had allegedly refused to have issued the input tax invoices; and input tax invoices were in the shape of documentary evidence, which could not have been brushed aside on the basis of alleged oral testimony of the suppliers; and suppliers, who had made statements against the interest of the registered person and contrary to the documents Previously issued by them, had become "hostile witnesses ", who ought to have been produced by the Department for cross-examination---Validity---Authorities below had failed to apply a judicious mind to the facts of the case and registered person had. been made to suffer on the basis of alleged evidence gathered at his back---Whenever any evidence contradictory to the one already on record was procured by the Department, the registered person not only had a right to be confronted with the same, but also he had a right to cross-examine the hostile witness, who allegedly negated his previous testimony, but the department had not made any effort of fulfillment of said legal obligations before displacing the evidence relied upon---Department had `innocently' desired that the registered person ought to have taken their stance as sacrosanct or gospel truth, whereas the law was/is otherwise---Order accordingly. (b) Sales Tax Act (VII of 1990)--- ----Ss. 10 & 7---Excess amount to be carried forward or refunded---Tax period 02/2004, 04/2004 & 05/2004---Rejection of input tax credit---Hostile witnesses---Documentary evidence---Statement under duress and undue influence---Input tax invoices in support of claim of refund were in shape of documentary evidence---When the person issuing the same had gone hostile and deposed that the same were not issued by him, it was incumbent upon the Department to provide the statement of the hostile witness to the registered person and to summon the hostile witness and provide an opportunity of cross-examining him to the registered person---Without following such…

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