Law: Sales Tax Act, 1990

Section: 10

Law: Sales Tax Rules, 2006

Section: 28(1)

Law: Constitution of Pakistan, 1973

Section: 24

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISAN, 1973 Article 24 No person shall be deprived of his property save in accordance with law. SALES TAX ACT, 1990 (VII OF 1990) Section 10 The delay in submission of supportive documents including soft data beyond 120 days is a procedural lapse, involving no revenue loss and even no allegation of tax fraud and tax evasion against the appellant in the impugned order is existed at all hence, rejection of sales tax refund by the department straightaway on the pretext of ‘time limitation’ is illegal and unlawful.—The delay in submission of supportive documents including soft data beyond 120 days is a procedural lapse, involving no revenue loss and even no allegation of tax fraud and tax evasion against the appellant in the impugned order is existed at all hence, rejection of sales tax refund by the department straightaway on the pretext of ‘time limitation’ is illegal and unlawful. Even otherwise, the Government functionaries, especially in an Islamic or a democratic society governed by rule of law, are supposed to do justice and not to deprive the people of their rights on the ground of technicalities. In nutshell, it is acknowledged that the input tax refund and adjustment thereof is an inalienable and substantive right of the taxpayer which cannot be taken away or withheld on mere technical grounds. Refund cannot be rejected on account of time limitation. Refund of input tax is a substantive right of a registered person, consciously created by the legislation, which cannot be taken away merely on account of time limitation. The Government functionaries, especially in an Islamic or a democratic society governed by rule of law, are supposed to do justice and not to deprive the people of their rights on the ground of technicalities. Contrarily, in appellant’s case, refund which is otherwise admissible and bona fide under law, has been rejected by the leaned CIR merely on the ground of some technicalities and time limitation which is not only tantamount to double taxation but also violation of the Constitution of Pakistan. Neither any charge of fake transactions nor of tax fraud either on the part of suppliers or on…

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