Law: Sales Tax Act, 1990

Section: 7,8,10(2),25,73

Law: General Clauses Act, 1897

Section: 24-A

Sales Tax Act (VII of 1990)--- ----Ss.7, 8 & 25---General Clauses Act (X of 1897), S.24-A---Determination of tax liability---Purchases from the blacklisted/blocked suppliers---Inadmissibility of input tax---Taxpayer contended that First Appellate Authority had failed to consider the explanation/supporting documents at the time of appeal proceedings substantiating that all suppliers were active tax payers at the time of executing purchase transactions and question of inadmissibility of sales tax input tax was not sustainable---Revenue contended that Officer of Inland Revenue was quite justified in disallowing the input tax claimed by the taxpayer against invoices issued on purchases made from the blacklisted/blocked suppliers which were inadmissible in terms of Ss.7 & 8 of the Sales Tax Act, 1990---Validity---In the absence of record, Appellate Tribunal did not give exact verdict as to whether the units were blacklisted at the time of supply or not---If such units were not blacklisted at the time of supplies and the taxpayer had fulfilled all the other formalities, such a payment to suppliers had been transacted through banking channels as envisaged in S.73 of the Sales Tax Act, 1990 and taxpayer was in possession of valid invoices issued to the taxpayer, the claim of tax should be allowed to him, and if supplier had not fulfilled his obligation through depositing the tax paid by the taxpayer, tax should be recovered from suppliers, taxpayer could not be punished for the sin and wrong of suppliers. S.T.A. No.217/2004(K-2) rel. ORDER This sales tax appeal has been filed by the registered person against the Order-in-Appeal No.53 of 2011 dated 30-12-2011, passed by the learned CIR(A-II), Karachi on the following grounds:-- (1) That the impugned order is bad in law, on facts, completely without jurisdiction, mala fide, unauthorized illegal against the fundamental rights void ab-initio and of no legal effect. (2) That the impugned inaction/action of the officer of Inland Revenue and Commissioner of Inland Revenue (Appeal-II) is an abuse of powers conferred upon them. The said authorities have not acted reasonably fairly and justly. (3) That the learned…

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