Law: Sales Tax Act, 1990

Section: 11(2),11(4),32,36(1),36(3),74

Law: Constitution of Pakistan, 1973

Section: 199

J U D G M E N T MUHAMMAD SAJID MEHMOOD SETHI, J.- This writ petition is directed against the show cause notice ("SCN") dated 11.05.2009 and order-in-original No. 04/2010 dated 31.05.2010 passed by respondent No.1/Assistant Commissioner Inland Revenue Audit-05, on the basis of said SCN issued by Deputy Collector (Adjudication). 2. Brief facts, as narrated in this writ petition, are that petitioner is an individual engaged in the business of manufacture / import / export of cutlery items, who claimed the refund amounting to Rs. 222,847/- for the tax period of December 2006 in accordance with the Sales Tax Refund Rules, 2002. The Processing Officer, after verifying the genuineness and admissibility of the refund claimed, issued the Refund Processing Order (RPO) bearing No. 7159 dated 11.05.2007. After lapse of two years, the Deputy Collector (Adjudication) issued the SCN dated 11.05.2009 under Section 11(2) and 36(1) of the Sales Tax Act, 1990, ("Act") and called upon the petitioner as to why the sales tax refund of Rs.222,847/- besides additional tax and penalty should not be recovered from them which was allegedly issued on the basis of fake invoices. Petitioner filed reply dated 02.07.2009 to the said SCN. After hearing the arguments, the Assistant Collector (Adjudication), proceeded to pass the order-in-original No.04/2010 dated 31.05.2010. Through the instant petition, the petitioner has sought the following relief from this Court: "Under the facts and in the circumstances of the case, it is, therefore, respectfully prayed that the impugned show cause notice dated 11.05.2009 may graciously be declared void ab-initio, illegal, without jurisdiction and of no legal effect. It is further prayed that the Order-In-Original No.04/2010 dated 31.05.2010 on the basis of the show cause notice dated 11.05.2009 may also kindly be declared illegal and without jurisdiction. Any other relief deems fit and appropriate may graciously be granted to the petitioner." 3. Learned counsel for petitioner submits that the SCN was issued on 11.05.2009 and the Order-In-Original was passed on 31.05.2010, i.e. after the expiry of 120 days as envisaged in Section 36(3) of the Act,…

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