Law: Sales Tax Act, 1990

Section: 23,46

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

Section: 117,120

Sales Tax Act (VII of 1990)-23 46 Qanun-e-Shahadat (10 of 1984), Arts. 117 120- Tax evasion-Proof-Onus-Blacklisting-Principle-Taxpayer was aggrieved of initiation of proceedings by authorities to blacklist it on the allegation of fake invoices of supplies-Validity-Party making an allegation was to bring material evidences to prove the same but no evidence of tax evasion, issuing fake invoices or any other commission of tax fraud was put forth on record to substantiate allegations against taxpayer, in absence of which show-cause notice as well as consequent orders were illegal and void ab initio-For claiming adjustment of input tax by a taxpayer under S. 7(2)(1) of Sales Tax Act, 1990, he was supposed to hold a taxable invoice duly issued by his supplier under S.23 of Sales Tax Act, 1990 and the claimant should have paid amount of goods including tax shown in such invoice- If blacklisting or suspension of registration of a supplier was effected subsequent to a period in which purchases and Bank payments were transacted could not be made a tool to deprive a buyer of a valuable right accrued in his favour prior to such blacklisting or suspension of registration of any supplier due to subsequent default whatsoever on his part-Appellate Tribunal Inland Revenue set aside show-cause notice issued by authorities as the same was void ab initio-Appeal was allowed in circumstances. 2019 PTD 257; 2014 PTD (Trib.) 558 and 2018 PTD 986 ref. JUDGMENT SHAHID MASOOD MANZAR, CHAIRMAN:---.--- The instant appeal has been filed by the Appellant under section 46 of the Sales Tax Act, 1990 assailing the impugned Order-in-Appeal No. 130 dated 01.03.2019, passed by the learned CIR(A), Multan on the following grounds: 1) That the learned CIR (Appeals) was not justified to confirm the case without any inquiry and record demanded by the appellant, which was otherwise not maintainable in the eye of law. That the learned CIR (Appeals) did not act judicially rather transgressed his jurisdiction while giving directions to proceed the impugned order are hereby annulled that proper opportunity of hearing be provided and after examining the record, the issue be thrashed out properly, which…

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