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ORDER CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER),The titled appeal preferred at the instance of the registered person is directed against the order in appeal 231/A-II/2011 dated 08.2011 passed by the learned CIR(Appeals-ll), Lahore. 2. Facts of the case in brief are that on having observed that the appellant had claimed input tax adjustment to the tune of Rs.8,00,000/- on the invoices issued by a gang of fraudsters proceedings were initiated by issuing a show cause notice. In response the appellant voluntarily deposited the principal amount. The adjudicating officer however, levied 100% penalty and the default surcharge to be calculated at the time of deposit. The appellant being aggrieved preferred appeal and the learned CIR(Appeals) directed to the principal up in further restrict the penalty and default surcharge to 25% of amount. The appellant still being aggrieved has come up in further appeal before this Tribunal. 3. The learned AR assailed the impugned order as unjustified and arbitrary. He stated that when the appellant had voluntarily deposited principal amount there was no justification for imposing penalty and default surcharge. In support of his contention, he committed that the Federal Government vide SRO 606(1)/2012 dated 01.06.2012 has exempted the whole amount of default surcharge and penalties payable by a person against whome an amount of sales Tax is outstanding on…

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