Law: Sales Tax Act, 1990

Section: 10,10(4),8A

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

Section: 117

Sales Tax Act (VII of 1990)---Ss. 10(4) & 8A---Qanun-e-Shahadat (10 of 1984), Art. 117---Finance Act (III of 2006)---S.R.O. No.575(I)/2002, dated 31-8-2002, Rr. 2, 4 & 8---Refund of Input tax---Claims of refund were rejected on the basis of (Sales Tax Automated Refund Repository Computer System (STARR) objections like "Exceed declared output, Invoice Summary not submitted and Duplicated" of the supplier---Taxpayer contended that show cause notices were time barred as fourteen days time had been prescribed for issuing notice and very basis on which the orders had been made were ab initio void, illegal and without jurisdiction; that said order travelled beyond the show-cause notice and orders framed on the basis of such discrepancy were not maintainable; that suppliers were duly active and their name appeared on the list of official website of Federal Board of Revenue and allegations that supplier were inactive was based on presumption that as per S. 8A of the Sales Tax Act, 1990, revenue authorities should have issued the notices to the suppliers and not to the taxpayer, and that Qanun-e-Shahadat Order, 1984 cast duty upon the revenue authorities to prove that the invoices issued by the suppliers were fake and not genuine on the basis of which the input tax was claimed---Revenue authorities contended that refund claims were rejected as the invoice summary had not been filed and the suppliers were blocked due to the fact that invoices were issued for huge amounts but nominal amount of sales tax was deposited in Government Exchequer; and that there was no time limit under S.10(4) of the Sales Tax Act, 1990---Validity---Rule 2 of S.R.O. No.575(I)/2002 dated 31-8-2002, provided that after filing of refund claim, processing officer submits a written comprehensive refund examination report within seven days of the receipt of supportive documents to the concerned senior auditor or superintendent who had to give his conclusive recommendations thereon and pass it on to the officer-in-charge within three days of receipt of the case from the processing officer---Second step provided under R. 4 of S.R.O. in question was that where the officer-in-charge was of…

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