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COLLECTORATE OF SALES TAX AND FEDERAL EXCISE, FAISALABAD versus MIAN GHOUS BUX (PVT.) LTD., FAISALABAD


Returning Section 10 of Input Tax was not mentioned in the showcase notice for the input tax and was never contested by the registered person. And treating the Order Up Original with the Outside the Scope of Treaty Notice that the Department claimed that although the Schrockney was not mentioned in the showcase notice for input tax certification, it made the same difference. On the basis that the claim claimed by the registered person is not admissible, admittedly, the inquiry notice for verification of input tax was not charged in the showcase notice, on the basis of which the inquiry object A retraction was later claimed by a registered person. Input tax verification was not contested; there was no legal prohibition on rejecting the refund if any order was issued to the taxpayer on the basis of issuance of show cause notice. Was not The Authority rightly declared the order as illegal and invalid and set aside the same appellate tribunal for non-interference. In the order of appeal and the same was upheld by the appellate tribunal

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