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THIS ORDER PASSED BY: NAZIR AHMAD, (JUDICIAL MEMBER):-------------- This Full Bench has been constituted by the Honourable Chairman on the request of registered person/appellant on the ground that since divergent orders have been passed by this Tribunal regarding power of CIR(Appeals) to remand the case to the adjudicating officer, in response to call notice, representatives of both the parties are present and heard at length. 2. Facts of the case are that the registered person engaged in the business of distribution of electric power, filed return for the tax periods July 2006 to June 2007. The DCIR, Audit-15, Zone-III, LTU, issued show cause notice dated 21.11.2013 and alleged on the basis of an adverse inference for alleged failure to provide any documentary evidence for deposit of sales tax recovered from the consumers against arrears pertaining to the period prior to 01.07.2006 and it was inferred that had been collected against all the bills issued prior to 01.07.2006 in the tax periods 2006-2007. Alleged shot payment of sales tax was alleged as under:- GST not realized ---------------------------------------- Rs. 13,468,453,479/- GST on late payment surcharge -------------------- Rs. 843,475,977/- GST payable --------------------------------------------- Rs. 30,004,821/- Total -------------------------------------------------------- Rs. 14,341,934,277/- ---The DCIR rejected replies and evidence filed by the appellant and passed the impugned order-in-original bearing No. 2 of 2014 dated 07.05.2014, raising demand of sales tax, as alleged in the show cause notice, at Rs. 14,341,934,277/- alongwith default surcharge u/s 34 and penalty u/s 33(5) of the Sales Tax Act, 1990 (hereinafter called 'the Act'). In the appeal before the CIR(Appeals-I), Lahore, the learned Commissioner remanded the proceedings to the DCIR with the following specific directions to DCIR: - "i) He must dilate upon his assumption of jurisdiction in the light of the verdict of the Hon'ble Supreme Court in re: PLD 1969 SC 187 wherein the Hon'ble Apex Court labeled transfer of jurisdiction as a matter of procedure i.e. he is required to explain the assumption of jurisdiction when respective…

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