Law: Sales Tax Act, 1990

Section: 10

Law: Sales Tax Rules, 2006

Section: 28

Sales Tax Act (VII of 1990)---S. 10---Sales Tax Rules, 2006, R.28---S.R.O. 1204(I)/2007 dated 11-12-2007---Refund of input tax---Filing of refund claim---Limitation---Appeal was filed by the Department on the ground that taxpayer had failed to file the refund claim along with supporting documents within the prescribed time without any reason thus the claim did not stand admissible---Validity---Appeal was rejected by the Appellate Tribunal holding that refund could not be refused on account of limitation---Principles. 2001 SCMR 1806; 2001 PTD 2383; PLD 2001 SC 600 = 2001 PTD 1486; PTCL 2003 CL 289; PLD 1998 SC 64; 2008 PTD (Trib.) 370; 2010 PTD (Trib.) 449 and 2010 PTD (Trib.) 768 rel. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).--1. Through this appeal, the appellant-department calls in question the Sales Tax Order-in--Appeals Nos. 612-631/2007 dated 31-12-2007 passed by the learned Collector, Collectorate of Customs, Sales Tax and Federal Excise (Appeals), Faisalabad on the following grounds:-- "(1) Rule 28 of the Sales Tax Rules, 2006, narrates as under: "(28) Filing of refund claim.---(1) Monthly tax return filed by a claimant shall be treated as a refund claim once all the supportive documents including the requisite data in the format of software (RCPS), has been received: Provided that no refund claim shall be entertained if the claimant fails to furnish the claim on the prescribed software (RCPS) along with the supportive documents within sixty days of the filing of return. Provided further that the period of sixty days as aforesaid, in case of a commercial exporter, shall be reckoned from the date when the BCA is issued to him by the concerned bank. . (2) In cases where such supportive documents are not submitted to the officer in-charge within the time specified under sub-rule (1), the Collector of Sales Tax having jurisdiction may, on a. written request from the claimant justifying the reasons for delay in submission of such documents or data on RCPS, extend the time limit for a further thirty days. The respondent failed to file the refund claim (supporting documents within the prescribed time without any reason, therefore, the claim does not…

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