Law: Sales Tax Act, 1990

Section: 11(3),33,34,45B,73

Law: Constitution of Pakistan, 1973

Section: 4

Sales Tax Act (VII of 1990)--- ----Ss. 11(3), 33 & 34---Refund of input tax---Second show-cause notice---Registered person was alleged to have had claimed/received refund of input tax during relevant period on the strength of invoices issued by blacklisted unit---Registered person was served with a show-cause notice, as to why refunded amount of sales tax could not be recovered along with default surcharge and penalty---Adjudicating Authority passed order-in-original against the registered person---Appellate authority below upheld order-in-original---Validity---Impugned show-cause notice, was not only duplicate, but also equivalent to impede the registered person with double taxation and double jeopardy as the matter in question had been concluded in the favour of registered person in the first round of litigation---Issuance of multiple show-cause notices, was depreciated---Repeated issuance of show-cause notices on the same issue, would constitute fishing enquiries not permitted under the fiscal laws---Re-agitating of the same issue by the tax functionaries, was against all the principles of administration of justice and fair play---Issuance of second show-cause notice was patently illegal and unlawful, particularly when departmental appeal was currently pending before the Appellate Tribunal---Issuance of multiple show-cause notices on the same cause of action, involving same amount, for the same tax-periods, to the same person, would not only defeat rationality and logic, but also "due process of law"---Any past liability of input tax, could not be created against a taxpayer upon subsequent inclusion of his supplier in the list of black-listed persons---Impugned notice being illegal, immaterial in its substance and presumptive in its nature had no legal effect at all---All the controversies of legal significance, had been resolved in favour of registered person by setting aside the impugned second show-cause notice, as well as consequent orders of both the authorities below. Messrs Ahsan Enterprises, Faisalabd v. The CIR(A), Faisalabad and others 2015 PTD (Trib.) 1839; 2016 PTD 483; 2011 PTD (Trib.) 2619; 2000 PTD 399; PLD 2001 SC 600 = 2001 PTD 1486; The…

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