Law: Sales Tax Act, 1990

Section: 10,10(4)

Law: Sales Tax Refund Rules, 2000

Section: 7(4)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

(a) Sales Tax Act (VII of 1990)---S.10(4)---Sales Tax Refund Rules, 2000, R.7(4)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9--­Excess amount to be carried forward or refunded---Extent of payment of refund claimed---Time limit for verification of refund claimed--­Suspected invoices---Investigation of---Time limit ---Refund--­Withholding of---Validity---Department was right that the law provides for necessary verification in the case of suspected invoices etc. and that no specific time frame had been provided for completing the investigation which did not, however, mean that he Department could withhold refunds indefinitely on the plea that investigation was being made---No investigation could be continued for unreasonably long period---Dependent on the facts and circumstances of the case a reasonable time had to be fixed---Department did not in fact clearly show on what lines the investigation was now being made considering that the parties involved were statedly not traceable at their given addresses, it was also not made clear as to whether in the case of cross cheques issued by the complainant, an attempt was made to identify the bank accounts through which the cheques were encashed--­Apart from one unit, all the alleged suspected units, belong to relevant Collectorate and there was no reason why the Department should not be able to expeditiously finalize inquiries regarding these units--­Department, in circumstances, could not be allowed itself to withhold the refund without, apparent, any specific investigation being in progress. (b) Sales Tax Act (VII of 1990)--- ----S.10---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Excess amount to be carried forward or refunded---Complainant assessee had purchased raw material from various registered sellers against valid sales. tax invoices and payment was made through cheques ---Complainant/assessee utilized the same material in manufacturing of its products which were duly exported and filed its refund claims against such valid sales tax returns---Department withheld refund of certain input tax invoices of certain suspected units till their…

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