Law: Sales Tax Act, 1990

Section: 7,8(1)(ca),8(1)(d),11(2)

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.--- By filing instant appeal, the appellant has objected the impugned order bearing No. 198/2014 dated 07.05.2014 passed by the learned Commissioner Inland Revenue (Appeals-III), RTO, Islamabad, whereby the learned Commissioner (Appeals) dismissed the appeal of taxpayer. The appellant has contested on the following grounds:- "1. That both the impugned Orders [i-e Sales Tax Order-In-Original No. 04/2011 dated 31-10-2013 passed by the Inland Revenue Audit Officer, Crest Cell Unit-I, Regional Tax Office, Rawalpindi and the Sales Tax Order-In-Appeal No. 198/2014 dated 07-05- 2014 passed by the learned Commissioner Inland Revenue (Appeals-III), Islamabad] are bad in law and against the facts of the case. 2. That the order so passed by the learned assessing officer is without jurisdiction. 3. That the assessing officer applied/implemented irrelevant sections of the Sales Tax Act, 1990 on the Appellant, therefore the adjudication is void ab-initio and unlawful. 4. That the learned respondent(s) have not appreciated the true facts and circumstances of the case and passed the said impugned order(s) without independently thrashing out the facts of the appellant case, as such order passed is illegal. 5. That the omission of custom department [by entering the NTN & NAME of one of the partner's of the Appellant Firm on GD(s)] resulted in CREST discrepancies, however, the Appellant is not liable for such acts or omissions if any on part of the custom department. As such the order so passed is unlawful. 6. That the respondent(s) did not inquire about true facts of the case and have conducted the proceedings in a mechanical way which is not permissible under the law. 7. That the name of Appellant is duly mentioned on all import documents [i-e Invoices, Packing Lists, Bill of Lading, Certificates etc.], as such the ignorance of the documents/facts of the case is bad in law and against the basic principles of natural justice. 8. That the amount of sales tax involved in subject GD(s) are duly deposited in the Government Treasury, and there is no loss occurred to the government extinguisher." 2. Brief facts of the…

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