Section 66 Sales Tax Rules 2006, R 38 (3) A refund can be claimed within one year after the Appeal Tribunal accepted the appeal and filed a refund request under Section 66 of the Sales Tax Act 1990 , Sent the reminder but did not return. Claims released within a stipulated time under the Department of Law claim that refund claims are pending due to STAR objections. And supporting documents such as invoice summary, proof of payment and bank statement required to remove STARR objections were not filed with the claim. Claims were not made in accordance with the provisions of Section 66 of the Sales Tax Act, 1990, read with reference to Rule 38 (3) of the Sales Tax Rules 2006. Claims under section 66 of the Sales Tax Act 1990 could not be granted on an original order only. Documentary evidence was required to process this claim. That taxpayers were required to provide the refund details along with supporting documents. And that the taxpayers provided the documents, upon receipt of the documents, the claims were restored in the system, and the process of verification did not show that the department's weldability did not show that the commissioner was required to decide the claim for a refund within a specified period. Even though they were stopped for a reason and they could not. No excuse for not submitting evidence / documents by the department was not immediately made upon receipt of the refund request. And assured that as a result of the orders passed by the appellate tribunal through the appellate tribunal order, a refund was constituted and claimed under section 66 of the Sales Tax Act 1990, completing the certification.
Related judgments — Federal Tax Ombudsman Pakistan, 2013
