Law: Sales Tax Act, 1990

Section: 8A,11(2),33,34,36(1)

THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER):---.--- This appeal has been filed by the registered person against the order in appeal No. 21, dated 29.11.2011 passed by the learned Commissioner Inland Revenue (Appeals-III), Lahore. 2. Facts of the case, in brief, are that during the scrutiny of record for the tax periods i.e. August, September & October, 2008, it was observed by the DCIR that the appellant has claimed input tax adjustment to the tune of Rs.13,20,679/- against the invoices issued by the blacklisted unit mentioned in the impugned order. Therefore, the registered person was called upon to show cause as to why the sales tax amounting to Rs.13,20,679/- alongwith default surcharge and penalty may not be recovered from him u/s 11(2) read with section 36(1) alongwith penalty and default surcharge 33 & 34 of the Sales Tax Act, 1990 Since the registered person remained absent on all the date of hearings, the proceedings were culminated in passing the Order-in-Original dated 18.05.2011. 3. Being aggrieved, the appellant/registered person filed appeal before the learned CIR(A) who observed that adjudicating officer has passed order without ensuring service of statutory notice on the appellant and thus he was condemned unheard. The learned CIR(A) further found that the adjudicating officer made duplicate entry of an amount of Rs. 4,80,019/- in the order in original for the tax period August, 2008 However, the learned CIR(A) was of the view that the stance of the department is in accordance with the provisions of law and no error whatsoever was committed by them as the registered person again failed to prove the genuineness of input tax claimed for the period in question through any convincing documentary evidence as the input tax of the appellant's supplier is based on fake invoices. This has caused the registered person to file appeal before the Tribunal, hence, this appeal before us. 4. The learned AR has assailed the impugned order as unjustified and arbitrary. He contended that the registered person had claimed the input tax adjustment on the strength of valid invoices issued by the registered unit, therefore, the DCIR was not…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492