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SKARI ENTERPRISES, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 7 (2) (i) and 23 (1) (8) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) Assessing Tax Liability Taxes Invoice Input Tax Which is why the invoices are the actual invoices. The invoice was not presented on the provisions of the validity of the serial numbers of Sections 7 and 23 of the Sales Tax Act 1990 and it was confirmed that the original invoice was not required to be provided for the provisions of Section 7 (2) (i) of the Sales Invoice Act. , 1990 requires that the tax invoice in the name and its registration number be supplied in connection with the supply so that the invoice should be submitted by the complainant which had the registration number, in respect of the serial number, the department Ignoring his auditor's observation that only one sales tax invoice was issued to the distributor each month against all supplies made at different dates of this month, it was ensured that credit permits Service should not be mistaken for absence. The tax was paid, the payment of which was not doubted by the department was claimed by the supplier nor by the complainant supplier was he a registered person and a leading company and he confirmed that the tax No payment was authorized The Federal Tax Ombudsman recommended the rejection of the input tax claimed by the complainant. The Federal Tax Ombudsman recommends that the competent authority may revoke an order denying an appeal under section 45A of the Sales Tax Act 1990, which would result in the ruling being revoked. The original and input tax have been claimed by the complainant and the order is filed by the Appellant's author, the Collector (App. best law firm from Bannu lawyer