Law: Sales Tax Act, 1990

Section: 2(37),3,6,7,8,8A,11(2),14,22,23,25,26,38 ,45-B,45-B(2),45-B(3),46,73

ORDER MUHAMMAD WASEEM, CH. JUDICIAL MEMBER.--This appeal has been filed at the instance of registered person, calling in question the impugned Order-in-Appeal dated 9-10-2014 passed by the learned CIR (Appeals-II), Lahore. 2. Brief facts of the case are that as per audit report, the department came to know that the registered person during the period from 07/2011 to 06/2012 had claimed illegal input tax amounting to Rs.3,734,579 which becomes violation of sections 3, 6, 7, 8, 8A, 14, 22, 23, 25, 26, 38 and 73 of the Sales Act, 1990 which was, allegedly, involved in suspicious/fake/inadmissible and the same shall stand recoverable to the registered person. Accordingly, a show-cause notice was issued to the registered person under section 11(2) of the Sales Tax Act, 1990, requiring the registered person to explain as to why the' said amount of sales tax should not be recovered from him along with default surcharge and penalty. However, no reply to the show-cause notice was submitted by the registered person. Consequently, the adjudicating officer proceeded to pass an ex parte order and directed the registered person to pay sales tax amounting to Rs. 3,734,579 along with default surcharge and 100% penalty. The registered person preferred first appeal before the learned CIR(Appeals) and he being convinced with the submissions made by the registered person, he has held that "Contentions of the appellant have been considered. It is observed that the impugned order dated 22-5-2014 appears to have been passed without service of mandatory show-cause notice upon the registered person. It is not understandable why order remained dormant to follow up the legality of the case. This lends support to registered person's contention regarding non-receipt of notice". However, the learned CIR (Appeals) remanded the matter back to the adjudication officer with the direction to afford reasonable opportunity to the appellant and for passing fresh speaking order strictly in accordance with law. These findings of the learned CIR(Appeals) are assailed by the registered person through second appeal filed before this forum. 3. The learned AR on behalf of registered person assailed the…

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