Law: Sales Tax Act, 1990

Section: 11(5)

ORDER The instant appeal has been filed by the registered person against Sales Tax Order-In-Appeal No. 306/2014 dated 25.03.2015. 2. Brief facts of the case are that the registered person was alleged to have committed tax fraud as defined under section 2(37) of the Sales Tax Act, 1990 by claiming illegal input tax adjustment on fake invoices issued by dummy registered person. Whereas show cause notices were issued and the reply of the registered person was found unsatisfactory therefore the Inland Revenue Officer passed Order-In-Original directing the registered person to pay an amount of Rs. 636,645/- along with default surcharge. Aggrieved of the above treatment, the registered person filed appeal before CIR(A) who upheld the Order-In-Original. The taxpayer has therefore filed instant appeal before this Tribunal on the following grounds: (i) That Government Functionary is hounded by law to follow the statutory provisions of special law, deviation from law makes the order bald and void ab initio. (ii) That said order clear violation of section 11(5) of Sales Tax Act. (iii) That respondent is assessing officer has no power to assess the case as there is no delegation of power arrayed in order. (iv) That without confrontation to supplier against the facts alleged them to be fictitious and dummy as they have not been nominated in FIR. STA No. 192/IB/2015 MA(AG) No. 24/IB/2015 (v) That without providing an opportunity without calling for record narrated in para 7 of order assessing officer passed the order. (vi) That time barred case attracts no penalty or surcharge, so the penalty being outcome of void order stands no where in the eyes of law. 3. In response to call notice Mr. Zeeshan Kiyani advocate appeared on behalf of the registered person…

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