Law: Sales Tax Act, 1990

Section: 45,10

Sales Tax Act (VII of 1990)---Ss. 10 & 45---Refund of input tax---Rejection of refund---Objection regarding pecuniary jurisdiction and time limitation---Taxpayer contended that Assistant Collector had jurisdiction regarding the cases falling under S.11(2) and S.36 of the Sales Tax Act, 1990, provided that the amount of tax involved or the amount erroneously refunded exceeds ten thousand rupees, but did not exceed one million rupees while the amount involved in the case was more than one million rupees; that show-cause notice had been issued on 10-4-2007 while the Order-in-Original had been passed on 9-8-2007 which was after more than 100 days and that in the Order-in-Original, nowhere it had been mentioned that the time of adjudication was in any case extended---Validity---Order had been passed by the Assistant Collector who was not having the pecuniary jurisdiction at the relevant time and had not been passed within the time period provided in law---Order-in-Original being without lawful basis on both counts was cancelled and consequently, order of First Appellate Authority equally suffered from illegalities being without jurisdiction---Said order was vacated by the Appellate Tribunal. S.T.As. Nos.94 and 105/LB of 2008; GST 2003 CL 63; 2008 SCMR 240; STA No.272/LB of 2009; 2010 PTD (Trib.) 81; 2008 PTD 578; 2009 PTD 2004 and (2009) 100 Tax 32 rel. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).--The appellant through above titled appeal has objected to the Sales Tax Order-in-Appeal No.1485 of 2008 dated 22-2-2008 passed by the learned Collector, Collectorate of Customs, Sales Tax and Federal Excise (Appeals), Faisalabad on the following grounds: (i) That the impugned Order in appeal and order in original passed by the respondents are arbitrary as has been passed in mechanical manner without application of an independent judicial mind. The learned Collector (Appeals) has failed to properly interpret the law relevant to the case. (ii) That the appellant is engaged in export of cloth and made-ups. The appellant purchased yarn get it converted into dyed fabrics and made-ups. Sales Tax refund is consistently claimed on purchases against Sales Tax invoices…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492