Law: Sales Tax Act, 1990

Section: 8A,73

THIS ORDER PASSED BY: NAZIR AHMAD, (CHAIRMAN):---.--- The titled cross appeals filed at the instance of the registered person as well as department have been directed against the Order-in-Appeal No.ST-810/2015 dated 12.10.2015 recorded by CIR(Appeals-II), Islamabad. 2. The facts in brief leading to the instant appeal are that the Commissioner (Appeals-III) remanded the case for verification of genuineness of purchase invoices. In compliance with the direction of the first appellate authority, input tax amounting to Rs.852,542/- claimed by the registered person was scrutinized for tax period of six months i.e., from July 2008 to December, 2008 and the registered person was asked to provide input invoices, which were not provided. Therefore, input tax claim of Rs.852,542/- was rejected being based on fake and flying invoices issued by suspended/blacklisted units. Resultantly, the proceedings culminated in passing of ONO No.01 of 2013 dated 26.03.2013, wherein an amount of Rs.852,542/- was ordered to be recovered from the registered person on account of sales tax alongwith default surcharge as well as penalty. Feeling aggrieved, the registered person preferred appeal before CIR(Appeals-III), Islamabad, which partly accepted to the extent of sales tax amounting to Rs.337,652/- finding the supplier unit of M/s. ARM Trade Linkers as active, whereas rest of the treatment meted out as per impugned ONO was upheld by placing reliance on STGO No.35/2012 dated 30.06.2012. Still discontented, the registered person has come up in appeal before this Tribunal. 3. The appellant has vehemently argued that input tax claimed by the registered person to the extent of Rs.514,890/- has been rejected by the learned CIR(Appeals) by placing reliance on STGO No.35/2012 dated 30.06.2012, which was not notified in the Official Gazette and declared illegal by this Tribunal in its reported judgment cited as 2015 PTD (Trib.) 1643 delivered in the case titled as M/s. Khyaban Packages, Faisalabad. With regard to genuineness of invoices, he contends that the registered person of the case in hand made purchases from the registered persons, obtained sales tax invoices and verified their status…

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