Law: Sales Tax Act, 1990

Section: 21

Law: Sales Tax Registration Rules, 2006

Section: 12(5)

Sales Tax Act (VII of 1990)---S.21---Sales Tax Rules 2006, R.12(5)---De-registration, blacklisting and suspension of registration---Taxpayer was charged for receiving refund against invoices issued by suspended/black listed units---First Appellate Authority observed that "R.12(5) of the Sales Tax Rules, 2006 required that the invoices issued by a person whose registration was suspended shall not be entertained for the purposes of refund or input tax claim; and once such person was blacklisted the refund or input tax credit whether prior or after such blacklisting shall be rejected through a self-speaking appealable order and after hearing the person; thus, a self speaking appealable order had to be passed through which refund or input tax credit claimed shall be rejected and such order will be appealable order; and in the present case this rule was not applicable because in this case the demand had been created after issuance of refund ; and where the refund was issued R.12(5) of the Sales Tax Rules, 2006 will not come in to play as this was not meant for recovery of tax that had been refunded to the taxpayer"---Department was unable to find any fault with the findings of First Appellate Authority which did not appear to be suffering from any factual or legal infirmity---Order of the First Appellate Authority was confirmed by the Appellate Tribunal. ORDER The Revenue has come up in appeal to agitate against the appellate Order No. 209 of 2010 dated 22-11-2010 whereby the learned CIR(A) had allowed the respondent-taxpayer's appeal against Order-in-Original No.28 of 2010 dated 16-7-2010. 2. Brief facts of the case, as per impugned order, are that the respondent taxpayer was charged for receiving refund amounting to Rs.1,161,962 against the invoices issued by suspended/black listed units. The learned CIR(A) observed that Rule 12(5) of the Sales Tax Rules, 2006 was not applicable in the case. The operative part of the learned CIR(A)'s…

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