Law: Sales Tax Act, 1990

Section: 11

Law: Constitution of Pakistan, 1973

Section: 13

(a) Sales Tax Act (VII of 1990)- -S. 11-Constitution of Pakistan, Art. 13-Recovery of erroneously refunded amount of sales tax-Issuance of second show-cause notice- Protection against double jeopardy-Scope -Directorate General of Intelligence and Investigation, FBR, during scrutiny of sales tax record of appellant observed that appellant had adjusted input tax against fake invoices issued by fictitious registered person without having any backup of purchases-Show cause notice for recovery of refunded amount of sales tax was issued; adjudication proceedings culminated in order for recovery of sales tax-Appeal filed before Commissioner (Appeals) was also dismissed-Contention of appellant was that adjudication in the present matter had been concluded upto the Appellate Tribunal against which departmental reference was pending adjudication before High Court-Validity-Issuance of second show- cause notice was patently illegal and unlawful when the same demand of sales tax against invoices of same registered person involving same tax period with the same charge sheet had already been adjudicated in favour of registered person by Commissioner (Appeals)-Department had filed appeal against said order before Appellate Tribunal which also was dismissed-Order of Appellate Tribunal was assailed by the department before High Court by way of filing sales tax Reference- Department could raise any grievance which it had with respect to recovery of sales tax in the sales tax Reference-Issuance of multiple show-cause notices not only defeated rationality and logic but also "due process of law "-Issuance of second show-cause notice and consequent orders were declared to be illegal, unlawful and were set aside-Appeal filed by registered person was allowed. Messrs K.B. Enterprises, Faisalabad v. Federation of Pakistan and others 2016 PTD 483 rel. (b) Sales Tax Act (VII of 1990)- -S. 11-Issuance of second show-cause notice-Scope-Re-agitation of the same issue by the tax functionaries is against all the principles of administration of justice and fair play. Messrs Ahsan Enterprises, Faisalabad v. The CIR(A), Faisalabad and others 2015 PTD (Trib.) 1839 rel. THIS ORDER PASSED BY: MASOOD…

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