Law: Sales Tax Act, 1990

Section: 2(37),7,8,11(5),25,30A,31,38,72B,73

Law: Qanun-e-Shahadat (10 of 1984)

Section: 150,117

ORDER This appeal has been filed at the instance of the registered person against the impugned appellate order dated 03.03.2015 recorded by the learned CIR(Appeals) Rawalpindi wherein the learned first appellate authority upheld the action of the adjudication officer being legal. 2. Brief facts, leading to the disposal of present appeal, are that the adjudication officer observed on the basis of the report of Directorate of Intelligence & Investigation that the registered person had committed fraud under the Sales Tax Act, 1990 by claiming illegal input tax adjustment on fake invoices issued by dummy registered persons at Rs. 121,605/-. Accordingly, the adjudication officer issued show cause notice which was properly complied with, however, the reply submitted the registered person did not appeal the adjudication officer, consequently he culminated the proceedings and passed order in original and directed the registered person to deposit the evasion of tax alongwith default surcharge and levied penalty under the Sales Tax Act, 1990. Being aggrieved, the registered person filed appeal before the learned CIR(Appeals) who vide his order dated supra confirmed the action of the adjudication officer being in accordance with law. Still dis-satisfied, the registered person filed appeal before this forum agitating the orders of the authorities below. The grievance of the registered person is reflected on the following grounds of appeal: 1. That the order of the learned Commissioner Appeals-III, RTO Rawalpindi is bad in law & contrary to the facts of the case. 2. That the shows cause notice is defective, doubtful, ambiguous, and Coram Non Judice as per findings. 3. That the vacating show cause notice in one case and taking action against other is discrimination and against Article -25 of the constitution of Islamic Republic of Pakistan. 4. That the ONO No.1571 dated 12.06.2014 is time barred on dated 12.10.2014 as per section 11 of the sales tax Act, 1990 as no extension of sixty days is mentioned in ONO therefore the period 120 days applicable from the date of issuance of show cause which is 12.06.2014(Reliance is placed on (2013) 108 Tax 412(Trib). 5. That the…

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