Law: Sales Tax Act, 1990

Section: 2(14),3,4,7,8(1),10(2),25,26,29,46

Law: Sales Tax Rules, 2006

Section: 28,29

Sales Tax Act (VII of 1990)---Ss. 3, 4, 10(2), 29 & 46---Sales Tax Rules, 2004, Rr. 28 & 29---S.R.O. 555(I)/2006, dated 5-6-2006---Appeal to Appellate Tribunal---Refund claim---Appellant who was manufacturer of zero-rated supplies and a registered person under the Sales Tax Act, 1990, filed refund claim as per procedure provided under. S.R.O. 555(I)/2006 dated 5-6-2006--On submission of said refund claim the refund receipt issued by the department had confirmed that the claim was complete in all respect; and same was loaded in the Computer System---In proof of proper and complete filing of refund claim a unique identification number was issued to the appellant as provided under R.29 of Sales Tax Rules, 2004---Refund claim was filed on the strength of evidence of input tax, the original Sales Tax Invoices---No further enquiry or audit was required for verification of genuineness of said invoices, as no information was conveyed by the functionaries of department to the appellant within the period of limitation provided under S.10(2) of Sales Tax Act, 1990---However, department not only failed to comply with its obligations under Rr. 28 & 29 of Sales Tax Rules, 2004 and S.10(2) of Sales Tax Act, 1990, but also under R.31 of S.R.O. 555(I)/2006 dated 5-6-2006---No scrutiny was made by the department on the facts and grounds submitted by the appellant---Show-cause notice was issued under Ss. 2(14), 4, 7, 8(1) & 25 of Sales Tax Act, 1990 and the two forums below had passed void orders on irrelevant and unwarranted provisions of law---Refund case of appellant was declined due to negligence of the functionaries of the department---By the alleged show-cause notice the field forces of the department made interpretation of relevant provisions of Sales Tax law according to .their convenience to cover their own neglect, intention and inaction to flout the clear cut mandate given by the legislature in S.10 of Sales Tax Act, 1990---Adjudication and appellate proceedings in the present case, two forums below were adjudged to be illegal and improper as they patently suffered from various legal infirmities---Impugned orders were set aside and appeal was allowed,…

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