Law: Sales Tax Act, 1990

Section: 7,8(1)(ca),12(5),

[Sales Tax Act (VII of 1990)],...Sections 7, 8(1)(ca) read with Rule 12(5), Chapter I, Sales Tax Rules, 2006, 11(2), 36(1), 33(5),,. S.R.O. No. 555(I)/2006, dated 05/06/2006,,.. Input tax, disallowed adjustment of,,. Flying Invoices,,. Blacklisting,,. Assessment order, issuance of,.. Appeal,.. Relief,, Amount of Rs. 379,340/- was disallowed and held recoverable along with default surcharge and penalty from black listed unit by CIR(A),, Appellant come up in further appeal before this Tribunal with certain grounds,,. The main contention of the appellant was that M/s B.K International tax-payer on line verification status was black listed and blocked w.e.f. June 08, 2009 & August 11, 2010 whereas the goods purchased in June, 2009, May, 2009, April 2009, March, 2009, February, 2009 and December, 2008 at that time the status of tax-payer was alive and doing business, compliance level of the unit was showing 100% active tax-payer list, but unfortunately on ATL the unit was shown in record as black listed and blocked tax-payer,,. The finding the Tribunal that another chance should be given to the appellant to plead his stance before the Inland Revenue department, which will ensure the necessary verification of invoices and whether transactions took place during active period and that black listing does not cast shadow over the impugned transactions also it should be seen that tangible supplies took place against the invoices, otherwise the amount will be held inadmissible for this reason, therefore, the case is remanded back to the IRS department,.. Appeal was decided accordingly,.. ORDER I. By this order the above titled appeal shall be disposed off. II. Brief facts leading to the appeal are that the appellant is a sales tax registered person, and was disallowed input tax adjustment on account of fake and flying invoices issued by suppliers who were blocked and black listed and original assessment order No. 175/2011 was issued by the adjudicating authority vide C.No.ST/Audit-II/Zone-I/915 dated 27.6.2011. Against this order the appellant filed appeal before the CIR (A) who vide order No. 219/2012 dated 08.01.2012, held that invoices of some suppliers were to be…

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