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ORIENT COATING AND FINISHING MILLS (PVT.) LTD., FAISALABAD versus COLLECTOR, CUSTOMS, EXCISE AND SALES TAX (APPEALS)


Sections 45b, 10 (4) and 11 (2) Appeal Limit Rejecting the claim for sale refund in respect of zero-rated supplies, the first appellate authority rejected the appeal that was 127 beyond the legal time limit. Appeal filed after ban of day It should be avoided and discouraged and it is necessary to ensure that justice has not only happened but it has also been seen to prevent the pursuit of justice and Adult protection procedure Ltd were following rules, and unless they are unforgivable. The ends of justice are always far greater than the procedures and procedures. The appellate tribunal delayed 127 days from filing an appeal under Section 45B of the Sales Tax Act 1990, noting that the first appellate authority had treated the taxpayers. A strict and invalid order was allowed by the appeal, and the first appellate authority, according to the law, had to be remanded.

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