Law: Sales Tax Act, 1990

Section: 3,3(1)(a)

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

Section: 2(8),92

[Sales Tax Act (VII of 1990)].......Section 3(1)(a)-.- Qanun-e-Shahadat Order, 1984, Articles 2(8) and 92-.- Suspension, Sales Tax Registration of-.- Appeal filed by the tax-payer against impugned order passed by learned CIR(A), pleading on that grounds that the tax-payer had adjusted the input tax on the basis of valid sales tax invoices issued by the registered person and has made the payment in accordance with the provisions of the Sales Tax Act, 1990 and the subject suppliers were operative in the CBR record at the time of transaction and also filing its sales tax returns in accordance with law, returns of the subject suppliers are duly reflecting the transactions with the tax-payer, subject suppliers were operative at the time of transaction with the tax-payer and as per Article 2(8) and 92 of the Qanun-e-Shahadat Order, 1984 the presumption of truth attatched to official record-.- Department erred in the matter and it is settled law that a party should not be made to suffer on account of act/omission on the part of the Court or other state functionaries-.- Rejecting the input tax adjustment of the tax-payer is not sustainable in law as all payments to suppliers were made in accordance with law-.- Simultaneously proceedings against the tax-payer and the suppliers on the same issue cannot be initiated-.- Appellant cannot be held responsible for the subsequent development-.- Show-cause Notice-.- Order was passed without provding any opportunity being heard-.- Appeal of the tax-payer was acceped and the case was set aside by the CIR-.- No action taken by the department inspite of various reminders and requests made by the tax-payer-.- The learned Bench of the Tribunal reached the conclusion that "we find force in the contention of the learned counsel of the appellant that the appellant had adjusted the input tax on the basis of valid sales tax invoices issued by the registered person in accordance with the provisions of Sales Tax Act and the subject suppliers were operative in the FBR record at the time of transaction and were also filing their sales tax returns in accordance with law.- In view of these facts, circumstances and legal position, the direction…

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