Law: Sales Tax Act, 1990

Section: 2(29A),2(34),2(43A),3,3(9A),4,6,11,11(1) ,11(2),11(3),26,26(1),33,34,37B,40C

Law: Sales Tax Rules, 2006

Section: 150ZEA(2)

Law: Income Tax Ordinance, 2001

Section: 205(5)

ORDER: M. M. AKRAM (JUDICIAL MEMBER):---.--- The titled appeal has been filed by the appellant registered person against the Sales Tax Order in Appeal No.14/2021 dated 30.08.2021 passed by the learned Commissioner Inland Revenue (Appeals-I), Islamabad on the grounds as set forth in the memo of appeal. 2. Brief facts of the case are that the registered person/appellant being a retailer falling under TIER-I was required under section 40C of the Sales Tax Act, 1990 (the Act) read with Rule 150ZEA(2) of Chapter XIV-AA of the Sales Tax Rules, 2006, further read with SRO 1203(I)/2019 dated 10.10.2019 to integrate its retail outlets with FBRs computerized system for real-time reporting of sales w.e.f. 01.12.2019. Accordingly, the appellant was provided two opportunities (prior to issuance of show cause notice) vide correspondence No.98 dated 04.09.2020 and subsequent reminder vide No.189 dated 01.12.2020. to fulfill its legal obligation by installing Point of Sales (POS) software and integrating the same with the FBRs computerized system for the real-time reporting of sales. As the needful was not done, a show-cause notice C.No.322 dated 22.12.2021 was issued for compliance by 04.01.2021. Thereafter, multiple opportunities of being heard were provided to the appellant for compliance by 18.01.2021, 10.02.2021, and 15.02.2021 respectively and adjournments were also granted on two occasions, however, the appellant failed to do the needful. The contravention proceedings so initiated culminated in the passing of the impugned order No.91/2021 dated 30.03.2021 whereby a penalty of Rs.1,000,000/- was imposed and held to be recoverable from the appellant registered person vide Serial No.25 of section 33 of the Act. The registered person being aggrieved, filed an appeal before the learned CIR (A) who decided the appeal against the appellant vide Sales Tax Order in Appeal No.14/2021 dated 30.08.2021. Being aggrieved, the appellant has now come up before this forum and has assailed the impugned order on a number of grounds. 3. This case came up for hearing on 04.10.2021. Learned AR reiterated the contentions already submitted in the grounds of appeal as set forth in the memo of…

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