Law: Sales Tax Act, 1990

Section: 33,34,36(2)

THIS ORDER PASSED BY: Ch. SHAHID IQBAL DHILLON, JUDICIAL MEMBER:---.--- This sales tax appeal has been filed by the registered person against order in appeal bearing No 10/A-II/2011 dated 12.06 2012 of the learned CIR(Appeals-II), Lahore. 2. Brief facts of the case are that during the examination of sales tax returns and consumption statements of the registered person for the period mentioned in the assessment order, it was observed by the adjudicating officer that the registered person failed to claim refund amounting to Rs.18,43,106/- in accordance with the provision of Sales Tax Act, 1990 read with Sales Tax Rule, 2006 which was sanctioned by the department by irregular over ruling of shipping bills objections. The taxpayer was required to submit refund claim in the relevant tax period during which the goods were exported and also to file the relevant inventory statements showing raw material used for manufacturing of zero rated goods. Based on these discrepancies / irregularities, proceedings were initiated by issuing show cause notice for the above said period requiring the registered person as to why illegal claimed / received refund amounting to Rs. 18,43,106/- u/s 36(2) alongwith default surcharge under section 34 and penalty u/s 33 may not be recovered. The learned AR of the registered person appeared before the adjudicating officer and denied the allegations leveled against him in the show cause notice. He strongly argued that the refund claim was perfectly in order and there was no illegality as observed by the department. The submissions and written arguments tendered by the AR did not find favour with the adjudicating officer who culminated the proceedings by making order in original dated 07.05 2012 for the period under consideration and directed the registered person to deposit the above said amount alongwith default surcharge and penalty. The matter was agitated before the learned CIR(A) who dismissed the appeal filed by the registered person with the following observations:- "The case record has been thoroughly examined and perused. It has been observed that the refund claim amounting to Rs. 18,43,106/- was not filed by the tax payer in…

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