Law: Sales Tax Act, 1990

Section: 2,2(37),34(1),33(4)(f)

[Sales Tax Act (VII of 1990)],,Sections 2(37), 34(1), 33(4)(f),, Audit,, Registration with the Sales Tax Department with an opening capital of Rs. 2,00,000/-,, Sale of Rs. 17,98,14,153/- was shown,, Upon visit the registered person was not available at the given address of his business premises it was presumed that he was not involved in physical business of purchase and supply of goods but instead had got himself registered only for the purpose of issuance of fake/flying invoices to facilitate fraudulent refund claimed by other registered persons and had committed tax fraud,.. Show-cause Notice,, Reply, copies of record on the basis of which the case was made out had not been provided to him, found unsatisfactory, hence order-in-original,, Arguments of the appellant that he had never ever made any business as alleged in the Show-Cause Notice nor had any concern with it, probably the registration number of the appellant was misused by someone else and the appellant had been charged on the basis of facts which not related to the appellant,, Tribunal was of the considered opinion that the contentions of the learned A.R. deserve consideration, since the appellant had totally denied the allegations and submitted that the relevant record had not been provided to him for rebuttal/reconciliation the tribunal felt that the case needed further investigation, the impugned order was set aside and the case was remanded for de-novo consideration with the directions that opportunity of hearing and rebuttal be provided to the appellant before passing the order,, ORDER The titled appeal preferred at the instance of the registered person is directed against the order in original No.ST-156 to 158/2005 dated 01.06.2005 passed by the Collector Sales Tax & Central Excise (Adjudication), Lahore. 2. Facts of the case, in brief, are that during the audit of the appellant's company for the tax period 03/2002 to 12/2003 it was observed that the registration with the Sales Tax department was made with an opening capital of Rs.2,00,000/- but as per Sales Tax record huge sales of Rs.17,98,14,153/- had been shown. Accordingly, the business premises of the appellant was visited and it…

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