Law:

Section:

ORDER OAMAR-UL-HAQ BHATTI (JUDICIAL MEMBER): Vide this sales tax appeal has been field at the instance of the appellant- registered person calling in question the Order-in- Appeal No.03 passed by the learned Commissioner Inland Revenue (Appeals-l), Lahore dated 06.06.2012 on the following grounds of appeals:- 1). That the worthy CIR(Appeals) was not justified to remand the case for denovo consideration. He also failed to consider the issue in hand was different from the basis on which he ordered the remand of the case. 2). That the learned adjudication officer grossly erred in law while disallowing the sales tax input tax credit at Rs.4,862,541/- for the simple reason of non-filing of e-file of sales summaries by the supplier (Punjab Oil Mills). The total payments were made U/s 73 through cross cheques and this is not a case of black listing and etc. 3). That the learned adjudication officer miserably failed to establish that appellant contravened any legal credit was claimed undisputedly on valid/legal invoices arid sales tax was deposited by the supplier in the Government Kitty on receipt of the same from the appellant. 4). That the supplies (Punjab Oil Mills) also not committed any default as they filed Sales Tax Summaries manually with concerned LTU Islamabad. Under instruction of the FBR vide FBR No. 1(3)/CEB/04 dated 20.04.2006 under the title of "procedure for issuance of sales tax invoice by manufacturers of edible oil/ghee". 5). That without prejudice to the above the learned adjudicating officer failed to consider that e-filling of Sales Summaries was directory and not mandatory as per statue and the FBR instructions for manful filing of Sales summaries was practically prevailing. 6). That the learned adjudicating officer failed to understand that appellant did not claim the sales tax input credit for bills of Hotels amounting Rs.773/- and Rs.386/- while the balance amounting Rs.7210/- represents ifie input iax which have been recorded and duly declared by respective supplies in their sales tax returns in the category of unregistered taxpayers. 7). That the penalty imposed U/s 33(5) is totally unjust, illegal and unwarranted. No mensrea is involved…

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