Section 73, tax and tax 73 The audit of tax liabilities by the DGRRA did not allow for acceptable input tax adjustment, asserting that the taxpayer did not provide the basis for the DGRRA audit object. So that they could explain their status before actually issuing notices and issuing orders. ; And without actually identifying the basis of the DGRRA object, the actual issuance of the showcase notice and order was not fair, valid or legal and the amount of the input tax is stated as the reason for the 936 in the showcase notice Million rupees In the meantime, the amount of input tax adjustment was Rs 63 636 million which was also asked for a deduction of Rs 936 million along with the details of the audit objections, but to no avail. Can go It was not submitted by the DGRRA. And the DGRRA's objection was not reviewed by the sales tax authorities before the issuance of the showcase notice and stated that the matter could have been settled through a reconciliation with the Revenue Complaint on reconciling the facts with the complainant. It was agreed that appropriate time was allowed, after practicing the reconciliation, which was satisfied with the legality and input adjustment based on the invoices issued by the registered suppliers, valid copies of the GDP at the import stage Refers to the payment and transfer of payment to suppliers in general. Banking channels also provided the amount of input tax adjustment in accordance with the provisions of Section 73 of the Sales Tax Act 1990, without incorrectly reviewing the DGRRA observation and checking the DGRR observation.
Related judgments — Federal Tax Ombudsman Pakistan, 2012
