S.T.A. NO.433/LB OF 2000, DECIDED ON 18TH MARCH, 2002. versus S.T.A. NO.433/LB OF 2000, DECIDED ON 18TH MARCH, 2002.
Claims for refund of Section 10 and 34 additional input tax due to additional tax and deduction from such refund against the invoice were mandatory orders. Signing the order that the office had prepared independently of the judicial mind without applying the facts contained in it, no explanation was given as to how and in which case the additional tax and amount against the invoice were released, No showcase notice was issued. Nothing was brought to the record to indicate that the deductions were made on an admission basis or because of any appropriate and lawful decision-making orders, the Appellate Tribunal told the parties. After hearing that the law had set the decree for a new decision and after receiving the evidence, which he would like to present S
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