Law: Sales Tax Act, 1990

Section: 2(37),11(2),36(1),36(2),30,38

ORDER QAMAR-UL-HAQ BHATTI (JUDICIAL MEMBER): Title Sales Tax appeal has been preferred at the instance of registered person, calling in question the impugned Order-in-Appeal No.37 dated 14/12/2010, passed by the learned CIR(Appeals-lll), Lahore. Apart from the above appeal, the registered person has also filed a misc. application seeking permission for additional grounds which are as follows:- a). That the impugned order is void ab initio for want of jurisdiction. b). That the original order has been passed beyond the scope of show cause notice that Assessing Officer has failed to point out the provision of law under which the Appellant liable to proceed i.e. wrongly application of the provision of law. Hence, the show cause notice is liable to be cancelled. Since the additional grounds go to the roots of the case, hence the permission is allowed to press the same. 2. Briefly stated the facts of the case are that during the course of scrutiny of the record, the registered person claimed/adjusted input tax against the fake/flying invoices issued by certain gang of fraudsters suppliers. Based upon the above said irregularities/omissions/discrepancies, the registered person was charged with various sections of the Sales Tax Act, 1990 and was called upon to show cause as to why the alleged amount of Rs.48,22,562/- adjusted illegally may not be recovered from them alongwith default surcharge and penalty. The adjudication proceedings culminated in passing of Order-in-Original No.7/2010 dated 24/05/2010. 3. Being aggrieved with the treatment meted out by the DCIR, the registered person preferred appeal before the learned first appellate authority who upheld the order of the DCIR. Still dissatisfied with the treatment meted out by the first appellate authority, the registered person has come up in 2nd appeal before this forum. 4. At the very outset the learned AR taken the objection that the notice issued for the investigation of the registered person was not for the audit, as is evident from page No. 15 of paper book, second last line of para No.2, the adjudicating officer directed the taxpayer for joining investigation proceeding. So it is clear from the notice u/s…

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