ISLAMABAD AUTOS, RAWALPINDI versus C.I.R., R.T.O., RAWALPINDI
Sections 11 (2), 7, 8 (1) (CA), 21, 33 (5) and 36 (1) Sales Tax Rules, 2006, R12 (5) Assessment of Tax Input Adjustment Claim Input Tax Adjustment Was prohibited The power of the invoice issued to the suspended / blacklisted / blocked units and to collect the unpaid tax with the taxpayer of the default charge has been ordered that the issuing officer blacklisted / suspended / blocked registered persons. Rejected input tax adjustment without making any inquiries about. And were active / active when claiming input tax from the units in question. And as a result, suspension / withholding may not in any way affect the legal right to claim a valid lawful acceptable input tax; the taxpayer did not participate in the proceedings due to non-service of notice. ? The demand for such situations in the absence of a hearing, and when matters were of a mysterious nature, such as raising doubts and doubts on matters of matter, blacklisting and drafting, could not be decided in isolation, the same was the basis of the evidence. Had to set up Records of invoices and books were audited to make the input tax unacceptable, which required that a demand interface with the affected party be raised in order for proper law enforcement to disclose. In the present case, it was necessary to reach the supplier's record to prove and establish the fact of fraud so that the orders of the authorities below were kept separate and the case was pending. Ensure the taxpayer's attendance and suppliers' inquiries and re-issue decisions after seeking the required provisions of law
