Law: Sales Tax Act, 1990

Section: 3,6,7,8,26,45B(3)

Sales Tax Act (VII of 1990)--- ----Ss. 3, 6, 7, 8, 26 & 45-B(3)---Sales tax and federal excise duty---Claim for input tax adjustment---Remand of case---Registered person claimed input tax adjustment on the basis of supplies, which had not been reconciled with the sales tax returns filed by the suppliers---Adjudicating authority passed order-in-original for recovery of sales tax along with default surcharge and penalty---Registered person, being aggrieved and dissatisfied with the treatment of Adjudicating authority, filed appeal before CIR(A), who vide his impugned order remanded the case---Validity---In view of S.45-B(3) of the Sales Tax Act, 1990, Commissioner Inland Revenue had no jurisdiction to remand the case for de novo consideration---Main object of S.45-B(3) of the Sales Tax Act, 1990, was that the taxpayer, ought not to be tormented twice on the same subject matter, firstly in the hands of Adjudicating authority and secondly in the hands of appellate authority---Appellate authority, was directed by the Tribunal to preferably decide the appeal himself, instead of remanding case for vexing taxpayer twice for the same cause---No justification existed to prolong, protract litigation at the cost and inconvenience of the taxpayer and Revenue/Adjudicating Officer; particularly when the statutory provision S.45-B(3) of the Sales Tax Act, 1990, had expressly prohibited such remand---Appellate authority, had acted illegally in remanding the case---Appellate authority had failed to consider the arguments submitted by the representative of the registered person---Taking a lenient view and in the interest of justice Tribunal deemed it appropriate to vacate the impugned order-in-appeal passed by the appellate authority and remand the case to the appellate authority to pass speaking, elaborate and well reasoned order conducting necessary verification/enquiry and affording full and fair opportunity of hearing to both the parties. The Commissioner Inland Revenue v. Messrs Supreme Tech. International S.R.T. No.12 of 2012 and Messrs Nigar Enterprises, Chaman Chambers v. CIR Zone-VI, RTO Lahore 2015 PTD (Trib.) 931 ref. THIS ORDER PASSED BY: MUHAMMAD JAWED ZAKARIA,…

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