Law: Sales Tax Act, 1990

Section: 66,7,10,23,46,,73

(a) Sales Tax Act (VII of 1990)---Ss. 7, 10, 23, 46, 66 & 73---Rejection of refund claim---Appellant had called in question order-in-appeal passed by Collector whereby his refund claim was rejected---Appellant had challenged order-in-appeal on certain grounds, including that refund claim was rejected merely on the objection that suppliers of appellant as enlisted in the impugned show-cause notice and the subsequent order had been de-registered, in fact they were not deregistered at the time of making of taxable supply of the appellant; that suppliers being registered persons at the time of making of supplies, refund of sales tax against invoices could not be disallowed upon his subsequent deregistration due to his low sales turnover and appellant had prayed that impugned show-cause notice and consequent impugned orders being biased, vindictive, mala fide, false, unfounded, illegal, void ab initio and ultra vires, could be set aside on merits to meet the ends of justice, since adjudication order was illegal and defective, no time limitation would run against a void and illegal order---Counsel for Department, could not rebut the submissions made on behalf of appellant with any solid plausible argument or by quoting any contrary case-law to controvert the stance taken by counsel for appellant---Impugned orders passed by forums below, were vacated, in circumstances. 2004 PTD 868; Messrs Avari Hotel Ltd. v. The Collector Sales Tax and 3 others 2000 PTD 3765; Messrs Mehran Associates Ltd.'s case 1993 SCMR 274; Collector, Sales Tax and Central Excise (West), Karachi v. Messrs Al-Hadi Industries (Pvt.) Ltd. 2002 PTD 2457; 2010 PTD (Trib.) 1636; 2002 PTD 976; 2006 SCMR 492; 2006 PTD 1412; 2010 PTD (Trib.) 1681; 2007 SCMR 729; 1996 SCMR 856; 2005 SCMR 69 and 2007 SCMR 834 ref. (b) Void order--- ----No limitation. 2005 SCMR 69 rel. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER). --Through this appeal, the appellant calls in question the Sales Tax Order-in-Appeal No. 606 of 2007 dated 27-12-2007 passed by the learned Collector, Collectorate of Customs, Sales Tax and Federal Excise (Appeals), Faisalabad on the following grounds:-- 1. Units deregistered. 1.1 Refund…

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