Law: Sales Tax Act, 1990

Section: 2(37),11(5),34,ChapterVII

ORDER This appeal is directed against the impugned order No.ST 689/2015 dated 31.12.2014 passed by the learned CIR (A), Islamabad. As per facts the Assistant Commissioner allegedly found from CREST that the Registered Person had claimed inadmissible adjustment of input tax amounting to Rs 6,071,279 for the tax period February 2013 against so called fake and flying indices issued by the dummy and fictitious persons. Accordingly contravention proceedings were initiated. Show cause notice was issued. Due to non compliance by the Registered Person ex- parte impugned Order In Original was passed on 24.03.2015. The registered person filed appeal against this order on the basis of legal as well as factual grounds. Learned CIR-A II vide his impugned order dated 06.08.2015 rejected the appeal. Now the Registered Person has filed 2nd appeal before this forum on the allowing grounds: - "1. That both the orders of learned Inland Revenue office Audit Regional Tax Office Islamabad as well as Commissioner appeal is bad in law and contrary to the facts and circumstances of the case. 2. That the impugned show-cause notice and orders passed by the lower forum are bad in law and contrary to the facts and circumstances of the case. 3. That it is a golden principle of natural justice that no one should be condemned unheard and Superior Courts have laid a great emphasis on it. Guidance may be sought from the cases reported as 1994 SCMR 2232, PLD 1990 SC 666, PLD 1964 SC 673, 1988 CLC 1318, 1981 CLC 909 and 1981 CLC 1654- 4. That the order passed by the ACIR, Unit-Ill Zone-Ill, RTO Islamabad, is barred by time as a show cause notice issued vide No. 171 dated 25.08.2014 was to be finalized upto 24.12.2014 but department failed to finalize the same within the prescribed time provided in section 11(5) of the Sales Tax Act, 1990. 5. That the department has taken up the case on 10.02.2015 for extension in time for finalization of assessment proceedings after expiry of the date for finalization of assessment i.e. 24.12.2014 even after about 2 months whereas, the request for extension in time for further 90 days was required to be made within the initial period of 120 days. 6. That the…

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