Law: Sales Tax Act, 1990

Section: 10

Sales Tax Act (VII of 1990)---S.10---Excess amount to be refunded---Standing Order No.3/2006---Provisional objection---First Appellate Authority found that refund was admissible if the appellant produces documents as laid down in Standing Order and the department was directed to scrutinize the same within thirty days from the date of receipts of such order---Appellant contended that the case was based on the objection of STARR which was required to be further verified manually also and the objections were of provisional nature and not finalized i.e. subject to scrutiny for verification of input tax---Validity---Case should have been progressed under final objection and not on provisional objection---Field formation should avoid issuing show-cause notice on the basis of scrutiny of the invoices for input verification; it should be verified first and after rejection by the department it should be converted into show-cause notice---Case was remanded to the original adjudicating authority after setting aside the order of First Appellate Authority by the Appellate Tribunal with the direction that the case should be decided within one month from the date of receipt of the orders. JUDGMENT KHALID NASEEM, MEMBER (TECHNICAL).---This decision disposes of Order-in-Appeal No.1630 of 2008, dated 13-8-2008 passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals), Faisalabad. 2. Relevant facts of the case are that during processing of refund claim filed by the appellant an amount of Rs.193138 was deferred due to certain reasons/discrepancies. Based on the reported facts of the case as show-cause notice was issued to the appellant which culminated in passing of Order-in-Original No.531/2007 dated 21-7-2007. Being aggrieved of the said order the appellant filed appeal before the Collector (Appeals) Faisalabad who vide Order-in-Appeal No.1630/2008 held that refund with regard to issue No.3 is admissible if the appellant produces documents as laid down in Standing Order No.3/2006 and the department was directed to scrutinize the same within thirty days from the date of receipt of said order. Feeling aggrieved…

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