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MESSRS TOP WEAVE INDUSTRIES, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 10 (2) and 67 Sales Tax Return Rules, 2000, Rr 6 and 7 (2) CBR Letter C, No. 2 (7) STP / 99 PT Dated 1 1 2003 Section RO 417 (I) ) / 2000 Establishment of Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 2 (3) Input tax refund ()) STP / P99PT dated 1 1 2003 It was observed that it would not be permissible to deny a claim simply because some invoices were found to be fraudulent or issued by suspected entities. That such a reasonable method would be to waive the claim for a refund on the extent of the fake receipts and to approve the remaining amount, and if the refund claim was supported by the tax receipts of the suspected units. ? Sales tax notices should be issued before deciding whether the claim is acceptable under the law, sales tax authorities have said, adding that the instructions were ignored. Verify it within thirty days from the collector and if the receipt of the receipts is not issued then show the complainant the cause notice and decide on the refund claim within two months.

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