COLLECTOR OF SALES TAX, FAISALABAD versus KHALIL JUTE MILLS, FAISALABAD
Section 36 CBR Letter C No 1 (15) GST I / 90 Dated 17 12 1990 CBR Letter C No 1 (5) GST I / 91 Pint Vol II, dated 29 9 1992 A Notice of Showcasing Notice was issued by the First Appellate Authority on the basis that the recoverable or not diminished or wrongfully returned First Appellate Authority on the basis that all the provisions of the law, namely, Section 36 of the Sales Tax Act 1990 were missing in the show cause notice, Without mentioning this section, a validity show cause notice was issued in which the judicial authority could take action. Taxpayers did not actually mention the sales tax order's demand against the showcase notice, showing that the showcase notice was issued and that the unit was accused of violating sections 6, 7 and 22 of the Sales Tax Act 1990. Has been done Why illegal adjustments in input tax cannot be restored which is equivalent to misrepresenting the contents of the show cause notice why illegal adjustments in the input tax amount were not received because the showcase not presented in the notice has been. In fact, the claimed input tax was under CBR Letter C No 1 (15) GST I / 90 dated 17 12 1990 and C No 1 (5) GST I / 91 pint volume, II, The date on 29 29 1992 was on remand, with the directive to decide the case after considering the above letters but the judicial authority was following the procedure specified in the letter and such entry was confirmed by the Assistant Collector. Were. Customs, Central Excise and Sales Tax Registration under CBR Letters, Registered Individuals, claiming input tax as per law, dismissed the appeal of the Department by the Appellate Tribunal.
