Law: Sales Tax Act, 1990

Section: 4,7,8,8A,10,22,26,11(2),33,34,36(1),73

Sales Tax Act (VII of 1990)---Ss.4, 7, 8, 8A, 10, 22, 26, 11(2), 33, 34, 36(1) & 73---Zero rating---Input tax---Supplier blacklisted---Revenue contended that once the status of blacklisted was assigned to any supplier then all the invoices issued by the blacklisted person were deemed to be void and input allowed on such invoices was recoverable from the registered person---Taxpayer contended that an ex parte order had been passed and proper opportunity had not been granted at the adjudication level; that notice was not served on the registered person or the authorized person; that the order in appeal was prejudiced and biased and First Appellate Authority discriminated against the appellant and in other appeals Authority had allowed relief on the same issue to other registered persons; that order of blacklisting of supplier was set aside by the Appellate Tribunal; and even otherwise the activity of taking input and claim refund and subsequent sanction of it related to the periods June and August, 2004 when status of the supplier was an active taxpayer and was regularly filing returns; that notifications which adversely affect the rights of the registered person could not be applied retrospectively and had to be applied prospectively; and that Refund Rules could not be applied retrospectively---Appellate Tribunal, in circumstances, vacated the order in original and order in appeal and appeal of the registered person was accepted by the Appellate Tribunal. ORDER This appeal has been filed by the registered person against the order of the learned CIR(A) No.194/2010 dated 18-10-2010. 2. The brief facts of the case are that post refund audit was conducted in which it was found that for the periods June, 2004 and August, 2004 the taxpayer had claimed input on invoices issued by Adeel Packages amounting to Rs.99,782. This was done on the basis of the Adeel Packages being declared blacklisted on 29-12-2007. The registered person had been allowed the refund of Rs.99,782. Accordingly through show cause notice dated 4-11-2008 the appellant was charged with violations of sections 4, 7, 8, 8A, 10, 22, 26 and 73 of the Sales Tax Act, 1990 read with relevant Refund Rules.…

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