Law: Sales Tax Act, 1990

Section: 74

Law: Federal Tax Ombudsman Ordinance, 2000

Section: Preamble

Law: Sales Tax Rules, 2006

Section: 28(2)

(a) Sales Tax Act (VII of 1990)---S.74---Sales Tax Rules, 2006, R.28(2)---S.R.O. 1204(I)/07, dated 11-12-2007---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Preamble---Condonation of time limit---Refund file was returned by the department on the ground that its return, which was e-filed did not appear in the department's system---On verbal advice by the computer programmer, the complainant submitted a revised return as the data of earlier submitted and acknowledged returns was not available in the system and also applied for condonation of delay in filing of refund claim---Permission for condonation of delay in filing of return claim was not granted on the ground that condonation facility was not available in cases of revised returns according to the provisions of S.R.O. 1204(I)/2007, dated 11-12-2007---Validity---Claim of refund got complicated because of non-working of department's computer system despite the facts that return was a filed and it was acknowledged and the same was not uploaded in computerized system as a result of which the return data was not available for linking up the refund claim and that the complainant was misguided by the staff to file revised return---Competent authority should have considered the fact that the complainant had a-filed the original return in question and the supportive documents, which documents were also verified, within time i.e. within sixty days of the filing of return and entertained the claim for processing on merits---Even if complainant's case for condonation of delay was to be considered under the said S.R.O. then the condition at item (b) of the said S.R.O. was attracted because it was due to non-working of department's computer system that the data of return was not available in the system for linking up refund claim---Department's contention that condonation of delay was not allowed as the complainant had applied for revision of return, was not tenable because the department had not yet approved application for filing revised return and complainant had practically not filed refund claim against the revised return, which had to be first approved by the…

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