Law: Sales Tax Act, 1990

Section: 2(14)(37),3,4,6,7,8(1)(ca),8(1)(d),8A,10 ,11(2),22,26(1),36(1),73

Law: Constitution of Pakistan, 1973

Section: 23,24

ORDER CH. ANWAAR UL HAQ (Judicial Member): The titled ales Tax appeal, has been preferred at the instance of taxpayer calling in question the impugned order No.15 dated 16-11-2011 passed by the learned CIR (Appeals-lll), Lahore. 2. The relevant facts are that during the scrutiny of sales tax record of the appellant in respect of the tax periods June 2006 and February 2007, it was observed that the appellant had claimed illegal input tax of Rs. 126,960/- on invoices issued by blacklisted units, which was not admissible to the appellant under the law and thus contravened sections 2(14) (37), 3, 4,6,7, 8(1)(d), 8A, 10, 22, 26(1) and 73 of the Sales Tax Act, 1990, details of which are as under:- Sr No. Invoice month Supplier's Name S.T. Registration No. Tax involved 1. 02/2007 M/s Gulfam Traders 0300999924528 50,250 2. 02/2007 M/s Gulfam Traders 0300999924528 19,410 3. 06/2006 M/s Z. Shahbaz Enterprises 0398999997328 57,300 3. On the basis of aforesaid facts, the appellant was called upon to show cause as to why input tax amounting to Rs. 126,960/- alongwith default surcharge and penalties may not be recovered from them under section 11(2) and 36(1) of the Sales Tax Act, 1990. The adjudication proceedings culminated in passing an assessment order No.03/2011 dated 21-04-2011 The appellant preferred the appeal before the learned CIR(A) who after considering the submission of the appellant rejected the appeal vide order dated 16-11-2011. 4. It is contended by the AR that the date of blacklisting of the alleged suppliers were neither confronted to the appellant nor mentioned in the show cause notice. He further submitted that at the time of transaction the suppliers were operative at the FBR record and were filing their sales tax returns in accordance with the provisions of the Sales Tax Act, 1990. In support of the arguments the learned counsel submitted the copies of the sales tax returns of the suppliers in respect of the tax periods under consideration which are placed on file. While continuing with the arguments the learned A.R. put his emphasis on his second limb of argument that even for argument sake that subsequently the Commissioner had declared the units…

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