Law: Sales Tax Act, 1990

Section: 45B,45B(2),45B(3)

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.---- This Departmental appeal has been filed against the order bearing No. ST-489-90/2014 dated 19.02.2014 passed by the learned Commissioner Inland Revenue (Appeals-II, Islamabad whereby the case was remanded back to the Assessing Officer with direction to pass a fresh order after verifying record. Following grounds are agitated upon by the Departmental Representative:- 2. The CIR(A) was not justified to remand the case back without providing the opportunity of being heard to the department. 3. That the CIR(A) was not justified to pass a non speaking order on the issue of non production of sales tax record, inadmissible input tax and difference between sales tax and income tax return. It is also evident from the assessment order that the taxpayer deliberately did not produce record at the adjudication stage despite proper service of notices for production of records and subsequent show cause notice and hearing notices. 4. That the CIR(A) was not justified to declare that most of supplies are subject to withholding @ 6% without examination or reconciliation of the documents/record produced during hearing by the department. 5. That the CIR(A) was not justified to declare that the adjudicating officer has not bifurcated the services and supplies as the taxpayer did not provide the record pertaining to zero rated or exempt supplies despite proper service of three notices. 6. The CIR(A) was not justified to remand the case back to the adjudicating officer in violation of section 45B(3) of the Sales Tax Act, 1990, which clearly states that the "In deciding an appeal, the Commissioner Inland Revenue (Appeals) may make such further inquiry as may be necessary provided that he shall not remand the case for denovo consideration." 2. Mr. Irfan Zubair, learned DR present for the Department agitated that the learned CIR(A) was not justified to remand the case back without providing the opportunity of being heard to the department. He further agitated that the learned CIR(A) was not justified to pass a non speaking order on the issue of non production of sales tax record, inadmissible input tax and difference…

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