C.I.R., R.T.O., FAISALABAD versus KAY AND EMMS (PVT.) LTD., FAISALABAD
Section 21 Sales Tax Rules 2006, R12 (5) De-registration, blacklisting and registration suspension taxpayers were charged with receiving refunds against suspended / blacklisted units issued invoices by the first appellate authority. Observed that R12 (5) of the Sales Tax Rules, 2006 requires that receipts issued by a person whose registration has been suspended, not entertained for refund or input tax claim purposes. Go And once a person has been blacklisted for a refund or input tax credit, either by self-speaking order before being blacklisted and then rejected by the person listening Will go As such, a self-speaking order had to be approved whereby the claimed refund or input tax credit would be rejected and such order would be an order present. And in the present case, this rule did not apply because the demand was created after the issue of refund. And where the refund of R12 (5) of the Sales Tax Rules 2006 was issued, it will not be paid because it was not for the collection of the tax which was returned to the taxpayer's department. Failed to find. The Appellate Tribunal affirmed that the first appellate authority, which did not appear to have served any of the facts or legal impairments of the first appellate authority.
