Law: Sales Tax Act, 1990

Section: 11(2),36(2),38

ORDER QAMAR-UL-HAQ BHATTI (JUDICIAL MEMBER): The title Sales Tax appeal has been preferred at the instance of registered person, calling in question the impugned Order-in-Appeal No 32-A-ll/2015 dated 27/11/2015, passed by the learned CIR(Appeals-II), Lahore. 2. Facts briefly stated 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 fraudster's supplies. Based upon The above said irregularities/omissions/ discrepancies, the registered person was charged with various violation of sections of the Sales Tax Act, 1990 and was called upon to show cause as why the alleged amount RS.29,18,142/- adjusted illegally may not be recovered from them along with default surcharge and penalty. The adjudication proceedings culminated in passing of Order-in-Original No. 4/2014 dated 05/08/2014. 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. Being dissatisfied with the treatment meted out by the first appellate authority, the registered person has come up in 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. 38 of Sales Tax Act, 1990 for investigation or enquiry issued by the Directorate Intelligence and Investigation, Lahore without specific written authorization/permission from FBR, so the notice u/s.38 is without any lawful authority. The powers for Conducting the enquiry/investigation of any taxpayer by the Directorate of Intelligence and Investigation has been prescribed in Rule 39(C) of the STGO 3 of the Sales Tax Act, 1990 which provides that the staff of Directorate General of Intelligence and Investigation shall not undertake any enquiry/investigation of any registered person except under specific written…

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