IMTIAZ TRADING COMPANY (RICE DEALERS), SHEIKHUPURA versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 33 and 37 Sales Tax Act (VII of 1990), Section 10 Establishment of Federal Tax Ombudsman Ordinance Office (XXV of 2000), Section 9 (2) Section R: O1045 (I) / 91 Textile Products Refund of export tax was allowed against export of cotton waste Receipt of refund in post management audit was inadmissible The department had recovered the money from duty drop claims refund An appeal was filed before the High Court for the release of The assessment, but the customs department did not refund the sales tax on the plea that the matter was a complaint before the High Court was issued and that the same matter could not be interfered with before the High Court. Neither the officials provided nor the departmental officers will be aware of the status of the pending action. The Federal Tax Ombudsman recommends that the Central Board of Revenue be issued for the purpose where the department requests that it file an appeal. Or its action is pending and must be stated with a copy of the appeal / petition and after filing an appeal or petition before the Tribunal, High Court or Supreme Court. The department should submit notice to the assessee regarding the appeal / filing of the petition
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