Law: Sales Tax Act, 1990

Section: 10,10(4),3,7,73

Law: Sales Tax (Amendment) Ordinance, 2002

Section: 4,8(1),9

Sales Tax Act (VII of 1990)---Ss. 10(4), 3, 7 & 73---Sales Tax Refund Rules, 2002, Rr. 4, 8(1) & 9---Refund of input tax objections---Limitation---Taxpayer contended that adjudicating authority had issued show-cause notice after two years but as per R.8 (1) of Refund Rules, 2002, he was required to raise objection in respect of claim within 14 days; and show-cause notice was time-barred as the department had failed to follow the prescribed rules as the principles of law are that if the law provides certain things to be done in a particular way, it is to be done in the same way or not at all and if anything done contrary to the commandment of law, that would have no legal effect---Validity---Department had failed to confront the discrepancies within prescribed time limit as provided by the Rules under which there would be no escape---Return had been filed within time and the input tax claimed on the invoices was fully claimed under the law after which no show-cause notice was issued as required by the law and rules on the subject---Department had issued show-cause notice after lapse of two years which itself was contradictory to the Audit Report---Department's act for such a belated notice was coram non judice and could find no legal support---Show-cause notice was invalid and consequently all the proceedings taken thereof had no legal effect as against the rights of the taxpayer---Orders of the Officers below were set aside and the appeal filed by the taxpayer was allowed by the Appellate Tribunal. 2004 SCMR 838 rel. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).---The appellant through this appeal has objected to the Sales Tax Order-in-Appeals Nos.369 to 375 of 2008 dated 2-4-2008 recorded by the learned Collector (Appeals) Collectorate of Customs, Sales Tax and Federal Excise (Appeals) Multan on the following grounds: (i) That the appellant filed sales tax refund claim for the month of "09-2003" as per the provision of Rule 4 of Sales Tax Refund Rules, 2002 issued under Notification S.R.O. No.575(I)/2002 dated 31st August, 2002. (ii) That the appellant filed his refund claim along with the supportive documents required under Rule 9 of the Sales…

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