ZAMINDARA PAPER MILLS (PVT.) LTD., LAHORE versus C.I.R. (LEGAL DIVISION) R.T.O., LAHORE
Section 2 (37), 21, 23, 33 and 73 Sales Tax General Order No. 2004, Para 3 (n) Sales Tax Rules, 2006 issued notice due to tax fraud show as well as default with tax receipt. Fines were also issued on surcharges and fines. The taxpayer claimed that the taxpayer claimed input tax adjustment on the basis of invoices issued by blacklist suppliers and counterfeit receipts that he was not fined due to the blacklisting of his suppliers. Can be imposed. That the blacklisting of suppliers was made through administrative orders and that background adjustments may not be affected. It is imperative that when a demand for the supply of Section 2 (37) of the Sales Tax Act 1990 is alleged, the registered person has committed tax fraud and willfully, dishonestly, fraudulently and without. Worked out as a legal excuse That the raw material was purchased from a person registered under the provisions of section 23 of the Sales Tax Act, 1990, and the status of these suppliers was also checked and confirmed by the Federal Board of Revenue's website. That all payments were made after the sale of section 73 of the Sales Tax Act, 1990. Providers also submitted a copy of their monthly sales tax statements and the relevant period summary to the department. And used all official means to confirm all possible precautions and efforts, as well as suppliers' status and quest, and relinquished all their legal and moral obligations to bring the truth to the door. done. That they were not supplied to the suppliers of the transaction