TIWANA ENTERPRISES, FAISALABAD versus COLLECTOR OF SALES TAX, FAISALABAD
Section & 73 & Cer Some Transactions Not Acceptable Input tax registered person, who is a low exporter of confectionery manufacturer, was charged with violation of Section 73 of the Sales Tax Act 1990 and demand was lifted ? And dismissed the input tax / refund claim on the basis that the registered individual's providers were either non-filers or the invoice was not summarized. The registered person has claimed that the allegation of not submitting the invoice summary statement through the supply unit was illegal and illegal. The registered person was not required to provide a summary of the purchase and sale of their suppliers. This refund claim was genuine and fully supported with the help of documentation. That neither show cause notice nor hearing notice were received. And that action was finalized. And the allegations were never contested and were never given the opportunity to hear that the registered person was a claimant with regard to the non-filer suppliers, that the monthly sales tax return was filed by the supplier. And the same was presented to the Appellate Forum but it was easily ignored. It was extremely unfair and illegal to dismiss a refund claim on a charge of never filing a sales tax preparer. And that the object of the inquiry to verify the input tax, as prepared by STARR, was to complain of no legal support. The registered person was not heard and the original and issued orders were vacated along with the value orders confirming the arguments presented to the appellant. T
