Law: Sales Tax Act, 1990

Section: 6,7,22,36

Sales Tax Act (VII of 1990)--- ----S.36---C.B.R. letter C.No.1(15)GST-I/90 dated 17-12-1990---C.B.R. letter C.No.1(5)GST-I/91 Pt. Vol II, dated 29-9-1992---Recovery of tax not levied or short levied or erroneously refunded---Setting aside of show cause notice by the First Appellate Authority on the ground that substantive provisions of law i.e. S.36 of the Sales Tax Act, 1990 was missing in the show cause notice---Validity---Show cause notice was issued without mentioning the section in which the adjudicating authority could proceed against the taxpayer---Show cause notice even did not mention any demand for sales tax---Order-in-original, showed that "the show cause notice was issued and the unit was charged with contravention of Ss.6, 7 & 22 of the Sales Tax Act, 1990 to the effect that as to why the illegal adjustment of input tax be not recovered" which amounted to misreading the contents of the show cause notice---Word "as to why the illegal adjustment of input tax amount be not recovered" did not appear in the show-cause notice---In fact, input tax claimed was covered by CBR Letter C.No.1(15)GST-I/90 dated 17-12-1990 and C.No.1(5)GST-I/91 Pt. Vol, II, dated 29-09-1992--Case was remanded to original Authority with the direction for deciding the case afresh after considering the said letters but the adjudicating authority did not take into consideration the said letters---Bills of Entries were in conformity with the procedure prescribed by the said letters and such Bills of Entries were verified by the Assistant Collector of Customs, Central Excise and Sales Tax in terms of the CBR letters--Registered person, in cirucmstances claimed the input tax in accordance with law---Departmental appeal was dismissed by the Appellate Tribunal. C.P. 702-L/2003 not relevant. ORDER CH. MUHAMMAD ASGHAR PASWAL, MEMBER (JUDICIAL).---Above-captioned appeal has been filed by the Collector, Sales Tax, Federal Excise, Faisalabad against the impugned Order No. 168 of 2006, dated 31-10-2006 passed by the Collector, Customs, Sales Tax and Federal Excise (Appeals), Faisalabad on the ground that the Order-in-Appeal No. 168 of 2006 has been passed in favour of the registered person…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492