Law: Sales Tax Act, 1990

Section: 36,36(1),11(2),25,8(1)(ca)

[Sales Tax Act (VII of 1990)]........Sections 36(1), 11(2), 25, 8(1)(ca),, Audit,, Claim,.. Adjustment,, Input tax,, Show-cause Notice,.. Ex-parte order,, Recovery,, Adjustment,.. Appeal,, Arguments heard from both the sides,, Tribunal was of the view that the sales tax invoices and the relevant record had not been properly examined by both the authorities below, therefore, he remanded the case back to the Assistant Commissioner Audit Inland Revenue, Islamabad with the directions to examine all the documents/Sales Tax Invoices and to decide the case on merits after affording proper opportunity to the tax-payer to explain his case,, Appeal was succeeded. ORDER The present appeal has been filed by M/s MIA Corporation (Pvt) Islamabad against Order No. 35/2012 dated 09.02.2012 passed by the Commissioner Inland Revenue (Appeals-I) Islamabad. The appellant has pressed the following grounds of appeal: 1. The learned CIR (A) was not justified to pass ex-parte order by rejecting the request for adjournment which was only seeked for the second time. 2. That the learned officer issued show cause notice u/s 11(2) and decide the case u/s 36(1) of the Sales Tax Act 1990 which is not warranted under the law as the proceedings have culminated into an invalid order. 3. The learned officer was not justified to ignore the written reply filed by the appellant the contents of which have neither been reproduced nor have been considered in the body of impugned order. The impugned order is non-speaking in this context. 4. The learned officer was not justified to ignore the documentary evidence produced regarding two vendors i.e Hill View hotel and Islamabad hotel which is a perfunctory act. 5. That the learned officer was not justified to push the appellant/purchaser for reproduction of suppliers record (i.e sales ledger and sales summaries) during the proceedings when the only obligation of the appellant under the circumstances is to produce such documents which are in its possession and control as obtained in the provisions of section 25 of the Sales Tax Act 1990. 6. That the learned Assistant Commissioner was not justified to disallow input to the appellant on the grounds that…

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