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ORDER Muhammad Ahmad (Accountant Member): The titled appeal preferred at the instance of the appellant/registered person is directed against order dated 25.07.2012 passed by the learned CIR(A-III), Lahore. 2. Facts of the case, in brief, are that during scrutiny of invoice summary statements for the tax periods mentioned in the assessment order it was observed that the appellant had claimed/adjusted input tax amounting to Rs. 13,537,471/- against the invoices issued by various blacklisted units. On the basis of this allegation the appellant was called upon to show cause as to why sales tax amounting to Rs. 13,537,471/- along with default surcharge and penalty may not be recovered from him. The reply furnished by the appellant was considered unsatisfactory, therefore, proceedings were culminated in passing the assessment order No.29/2011 dated 16 08.2011. Being dissatisfied the appellant challenged the impugned order in first appeal on various grounds. The CIR(A) after considering the submissions put forth before him remanded the case for passing fresh assessment order with the following directions: i) Providing the appellant an opportunity of being heard, ii) Making the inquiry report leading to the blacklisting of iii) Giving categorical findings regarding the applicability of provisions of section 2(37), 3(1), 6(2), 7(1), 7(2), 8(1)(d), 8(A), 22(1), 23(1) & 26 of the Sales Tax Act, 1990, iv) Whether compliance of provisions of section 73 of the Sales Tax Act, 1990 have been made or not. 3. The learned AR assailed the impugned order as unjustified and illegal He stated that remand of the case is violative of expressed provision of sub-section(3) of section 45B of the Sales Tax Act, 1990 Moreover, when the CIR(A) has found the assessment order as defective, he should have annulled the same instead of remanding the matter back to the assessing officer for denovo consideration. According to him, order of the CIR(A) is tantamount to grab the appellant in another unnecessary round of litigation particularly when he has held the action of the assessing officer defective in terms of Rule 12(5), section 2(37), 8(1)(c) and section 8(A) of the Sales Tax Act, 1990.…

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