Law: Sales Tax Act, 1990

Section: 8A,8(1)(d),11(2),36(1),73

Law: Appellate Tribunal Inland Revenue Rules, 2010

Section: 12(5),17,18,22

SALES TAX ACT, 1990 (VII OF 1990) Sections: 8A, 8(1)(d), 11(2), 36(1) & 73 - ATIR rules, 2010, Rules, 12(5), 17, 18 & 22 - Assessment of tax and recovery of tax not levied or short levied or erroneously refunded - Registered person claimed/adjusted illegal input tax on invoices issued by black listed units - Show Cause Notice - Failure of registered person to appear before department and ex parte order was passed whereby amount of Sales Tax was ordered to be recovered along with default surcharge and penalty - Appeal against order of department before CIR(A) was disposed of with observation that department is at liberty to verify as to whether or not appellant has fulfilled conditions as laid down u/s 73 of sales Tax Act, 1990 - Power of Attorney submitted by counsel of registered person did not bear signatures of appellant and was rejected as invalid - Departmental appeal decided in absence of registered person - DR contended that CIR(A) ignored provisions of section 8A, 8(1)(d) and rule 12(5) of Sales Tax Rules, 2006 as registered person was not entitled to claim tax credit against invoices of blacklisted supplier - Validity - Respondent had failed to provide requisite documentary evidence before authorities below, such as proof of payment in terms of section 73, physical transfer of goods, genuineness of purchase invoices etc. Issue of claim of input tax on strength of fake/flying invoices issued by fake/blacklisted units stands already decided by Lahore High Court in recorded in STR No. 98/2014 wherein High Court, after detailed deliberation remanded matter for verification as per guidelines: Following guidelines drawn by High Court, orders passed by both authorities below are set aside and matter remanded to concerned assessing authority for fresh proceedings. Case referred to: Commissioner Inland Revenue v. Tariq Poly Pack (Pvt) Ltd {2015) 111 TAX 405 (H.C. Lah.). THIS ORDER PASSED BY: CH. ANWAAR UL HAQ, JUDICIAL MEMBER:---.--- The titled sales tax appeal has been preferred at the instant of Revenue, against order-in-appeal No.02/A-II/2011, dated 12.01.2012, passed by the learned CIR(A), Zone-II, Lahore. 2. In response to the call notice dated…

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