Law: Sales Tax Act, 1990

Section: 2,2(37),3,3(1A),3(3)(a)7,7(2)(i),8,11,11 (2),46,2(37),22,23,25,26and73

Sales Tax Act (VII of 1990)--- ----Ss. 3, 7, 8 & 11---SRO No.480(I)/2007, dated 9-6-2007---Assessment of tax---Issuance of show-cause notice---Conditions/ situations mentioned in show-cause notice under S.11 of the Sales Tax Act, 1990; that the registered person had failed to file the returns; that the registered person had not paid the tax due on supplies or made short payment or had claimed input tax credit or refund which was inadmissible---If assessment was made in absence of any detail or proper allegation regarding said situations, same would be misconceived---Appellate Tribunal observed that Adjudicating Authority was required to apply its mind cautiously to indicate under S.11(2) of the Sales Tax Act, 1990 as to under what situation assessment was sought---Assessment to some extent being a penal action; registered person had to be prepared to meet the consequences of an assessment of tax---In the present case, no revenue loss was involved, particularly, when the supplier had already collected and deposited the output tax---Registered persons having not violated any provisions of S.11(2) of the Sales Tax Act, 1990, order-in-original was not sustainable and appellate authority had erred in law to uphold the same---Impugned orders of both the authorities below, being illegal and void ab initio on facts as well as on legal issues, were set aside by the Tribunal, in circumstances. 2002 PTD 942; PTCL 2002 CL 115; 2000 PTD 254; 2016 PTD 648; PTCL 2017 CL 178; Messrs Zia Brothers v. Federation of Pakistan and others 2015 PTD 175; 2017 PTD (Trib.) 846; 2016 PTD (Trib.) 445 and 2013 PTD (Trib.) 2344 ref. THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER).--- The titled sales tax appeal has been preferred by the registered person under section 46 of the Sales Tax Act, 1990 calling in question the impugned Order-in-Appeal No.200/2017 dated 09-05-2017 passed by the learned Commissioner Inland Revenue (Appeals), Faisalabad pertaining to different tax periods have agitated the respective grounds for the tax periods as set forth in the memo of grounds of appeal. 2. Briefly stated facts of the case are that the registered person is engaged in the…

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