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MESSRS ALLIED IMPEX versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Establishment of the Federal Tax Ombudsman Ordinance of Office (2000 of XXV), Section 2 (3), Section 2 (3) Section RO (I) / 2003, Section 2 (3). Notwithstanding, the withholding of the return claim will not be sufficient to meet the requirements of Section 73 of the Sales Tax Act 1990 and to provide a bank credit invoice to settle the refund claim on this basis, Unless the suppliers have fulfilled the obligation to collect the residual tax in the treasury, the claim becomes unacceptable if the input tax against which the refund claim was made is a valid complaint unit. Was not included in the blacklist as the bulk of the purchases were made from blacklisted units, which are suspected of issuing counterfeit / flying invoices. No further filing of supporting documents was required by the counterfeit / flying invoice issuer and non-filler units, one of which was removed from the blacklist and the other black after the tax period was added. Was put on the list when the department did not provide that the transaction with suppliers, which has regular support. Supporting documents do not take place The complainant was being harassed by the department for failure to enforce non-filers or nail filers despite the fact that the units were registered through them in the belief that retraction claims. May not be allowed unless the supply is collected. The tax collected by the law on the supply of treasury was misunderstood because it was against the law and the rules, when a bank property advocates from Nowshera lawyer