Law: Sales Tax Act, 1990

Section: 2(37), 34, 46, 47 , 73

Sales Tax Act, 1990 (III of 1990)-- ----Ss. 2(37), 34, 46, 47 & 73--Allegations of--Default surcharge--Claim of in put adjustment--Show cause notice--Order in original--Appeal--Rejected--Appeal--Allowed--Reference application--Dismissed--Jurisdiction--No inquiry or verification of alleged fake invoices--Challenge to--Show cause notice and Order-in-Original passed in instant case, are based on vague and frivolous allegations and certain conclusions had been made on mere presumptions only, whereas, no material or evidence has been produced to substantiate same--We had further noted that while passing Order-in-Original, Assistant Commissioner Inland Revenue exceeded his jurisdiction while traveling beyond very premises and allegations made in show-cause notice--While initiating proceedings against respondents, there was no material or evidence available on record to make out a case against respondents of illegal or inadmissible claim of input tax adjustment, whereas, entire proceedings and Order-in-Original passed in instant case was based on presumptions, whereas, no inquiry or verification was made by department in respect of alleged fake/flying invoices--Impugned order did not give rise to any substantial question of law, and order passed by learned Division Bench of Lahore High Court, Rawalpindi Bench, Rawalpindi did not suffer from any factual error or legal infirmity, hence did not require any interference by this Court--Reference application dismissed. [Pp. 695] A, B & C Malik Itaat Hussain Shah, ASC, Syed Rafaqat Hussain Shah, AOR a/ w Kamran Ullah Addl. Commissioner a/w Yousaf Khan S.O. for Petitioners. N.R for Respondents. Date of hearing: 30.6.2025. Judgment Aqeel Ahmed Abbasi, J.--Through instant civil petition for leave to appeal the petitioner department has assailed the order dated 26.03.2025 passed by the Lahore High Court, Rawalpindi bench, Rawalpindi in STR No. 8/2024 in the case of Commissioner inland revenue v Mustafa enterprises etc. whereby, reference application filed under Section 47 of the Sales tax 1990 ( the “Act”) by the petitioner against the order dated 4.01.2024 passed by the Appellate Tribunal Inland Revenue…