Law: Sales Tax Act, 1990

Section: 11(2)(3),33,34,72B

Sales Tax Act (VII of 1990)--- ----Ss. 11(2)(3), 33, 34 & 72-B---Sales Tax liability---Tax returns, filing of---Liability of taxpayer---Taxpayer, in the present case, was an illiterate person who had a Consultant for filing online tax returns who prepared fake invoices and caused huge lose to the national exchequer---Authorities issued show-cause notice to taxpayer for dishonestly filing wrong tax returns and imposed surcharge and penalty---Taxpayer was aggrieved of order passed by authorities whereby penalties and surcharge were maintained---Validity---Appellate authority had not given exhaustive but retrieved to primitive assertions already taken in adjudication order---Appellate authority neither discussed FIR lodged by taxpayer against the consultant nor order of the High Court---Authorities neither conducted any inquiry against alleged buyers who had availed zero-rating of sales tax nor registered any criminal case against them for committing tax frauds at large scale not only against taxpayer but also against Government of Pakistan by preparing fake invoices in name of taxpayer's firm and had caused huge monitory loss to taxpayer as well as to the national exchequer---Taxpayer had appointed Sales Tax Consultant who prepared fake invoices during alleged tax years---Taxpayer gained knowledge of said fraud when field formations of Federal Board of Revenue issued notices to taxpayer for recovery of sales tax and consultant had pin code and password for online filing of sales tax returns of taxpayer's firm---Appellate Tribunal Inland Revenue set aside show-cause notices and orders passed by appellate authorities as same were illegal and void ab initio---Appeal was allowed accordingly. THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLOM (JUDICIAL MEMBER).- -- Titled sales tax appeal has been filed by the taxpayer calling in question the impugned Order-in-Appeal No.240/2017 dated 07-06-2017 passed by the learned CIR(A), RTO, Faisalabad. 2. Succinct facts leading to the instant appeal case are that appellant was selected for audit by the FBR under section 72B of the Act for the financial year commencing from 1st July-2011 ending on 30th June-2012 whereby certain…

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