Law: Sales Tax Act, 1990

Section: 2(5AC),8(1)(caa),11,11(5),33,34,36(1),36 (3),74

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.--- The appellant has filed appeal before this Tribunal against the Sales Tax Order-in- Appeal No. 167 of 2014 dated 28-11-2014 passed by the first appellate authority (i.e., Commissioner Inland Revenue (Appeals-I), Islamabad) on the following grounds:- 1. That both the orders of the learned Commissioner Inland Revenue (Appeals-I) Islamabad (CIR-A) as well as the Deputy Commissioner Inland Revenue, Audit-VI, Large Taxpayers Unit (DCIR) are bad in law, contrary to facts and circumstances of the case. 2. That the order u/s 11 passed by the DCIR is barred by time and is void ab initio. 3. That the said CIR(A) was not justified in confirming the order of DCIR which in view of the facts is illegal and highly unjustified. 4. That the passing of order of the DCIR is against the settled principal of law and is barred by time, extents on allowed by the FBR has no legal sanctioned. 5. That the order of the DCIR is without lawful jurisdiction being passed without invoking any sub section of section 11 of Sales Tax Act, 1990 as such is not maintainable. 6. That the appellant has paid correct figure of sales tax, not committed any default, so both the orders under appeal are highly unjustified. 7. That the appellant had reconciled all the discrepancies pointed by the DCIR so default, so demand created by the DICR is illegal and without any basis what - so-ever. 8. That the appellant had claimed correct input tax, which is fully verifiable and also declared correct output tax, so charge of tax on any discrepancy of suppliers or buyers in the hand of appellant is not justified. 9. That passing of order on the basis of a vague show cause notice is illegal. 10. That the charge of penalty of u/s 33 and default surcharge u/s 34 is illegal. 11. That your appellant begs leave to add, to amend or alter the above said grounds. 2. Brief facts of the case, as transpire from the impugned Order-in-Original are that the appellant is a private limited company incorporated under the provisions of repealed Companies Ordinance, 1984 and is assessed in the jurisdiction of Large Taxpayers Unit, Islamabad. In this case, a show cause…

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