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THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLORI (JUDICIAL MEMBER):------------------- This sales tax appeal has been filed by the registered person against order of the learned CIR(Appeals-III), Lahore recorded on 18.06.2014 whereby he upheld the order of the DCIR after finding that the appeal was hit by limitation and the registered person also failed to submit a single document to the effect that he made genuine purchases from the supplier under consideration. 2. Brief facts of the case are that on receipt of information from the BBR that the registered person is involved in the purchase / issuance of fake invoices and claimed input tax against the invoices issued by the fraudsters during the period from April, 2008 to January, 2011. Based on the said omissions / irregularities, adjudication proceedings were initiated by the taxation officer by way of issuance of show cause notice section 11(2) of the Act. The reply submitted by the registered person did not find favour. Resultantly, adjudication proceedings were culminated in passing of an order dated 31.12.2013 which was challenged before the learned CIR(A) who upheld the treatment accorded by the department. Being aggrieved with the treatment, the registered person filed appeal before the Tribunal, hence this appeal. 3. The learned AR is present and has been heard while nobody appeared on behalf of the department nor any request for…

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