Law: Sales Tax Act, 1990

Section: 2(37),2(14),6,7,8,8A,21(2),22,33(1),34(c ),73

(a) Sales Tax Act (VII of 1990)--- ----Ss.2(37), 2(14), 6, 7, 8, 8A, 22, 33(1), 34(c) & 73---Tax fraud--Input tax---Show-cause notice on the ground that refund was received on invoices issued by the black-listed units---Appellant contended that supplier was black-listed on 30-8-2007 while the refund related to the year 2004---Validity---At the time of making supplies to the appellant, the supplier in question was alive and doing business---Any default or flaw on the part of appellant could not be taken into consideration to burden the appellant with the incidence of taxation and use as pretext to refuse the claim of refund---Even otherwise at the time of issuance of show-cause notice, the name of the supplier stood removed from the list of blacklisted persons---Letter of the department whereby name of the supplier was deleted from the black-listed persons, there was no allegation with regard to tax due and only reason which weighed with the department for declaring it black-listed was that its name was not found on the given address---Such anomaly was resolved subsequently and upon verification of the premises, the registered person/supplier was very much found on the given business address---Adjudication order as well as order-in-original passed by the authorities below were set aside by the appellate tribunal and the show-cause notice issued was cancelled and the appeal was accepted. (b) Sales Tax Act (VII of 1990)--- ----S.21(2)---De-registration, black-listing and suspension of registration---Procedure explained by Appellate Tribunal. ORDER SYED NADEEM SAQLAIN (JUDICIAL MEMBER).---Titled sales tax appeal has been filed at the instance of the registered person against the Order-in-Appeal dated 30-8-2008, passed by the Collector (Appeals), Collectorate of Customs Sales Tax and Federal Excise (Appeals) Faisalabad. It is the grievance of the appellant that claim of refund against the input invoices was wrongly rejected by the department. 2. Facts relevant for disposal of present appeal are that during the processing and scrutiny of record by the Post Refund Audit, it was observed that Messrs MSC Textile (Pvt.) Ltd., Faisalabad received refund on invoices…

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