UNITED DISTRIBUTORS, MULTAN versus COLLECTOR OF SALES TAX & FEDERAL EXCISE, MULTAN
Sections 38, 2 (14), 2 (37), 7 (1), 7 (2) (i), 8 (1) (d), 10, 21 (2), 25, 26 (1), 33, 34 and 73 Sales Tax Return Rules, 2002, R13 (1). Authorized officers have access to premises, stocks, accounts and records. The Post Refund Audit Registered Person stated that all relevant records were submitted with a refund claim and that their routine audit has been done. A contract report was already prepared by the DARR team and the team of auditors of the department, the showcase notice was issued. The Registered Person claimed that the showcase notice regarding the period from January 2003 to December 2005 was unnecessary; in the eyes of the law there was nastyness and no legal effect, due to lack of jurisdiction and time restriction. The accuracy of the showcase notice was the main reason for the jurisdiction's approval to pass the order through the Revenue Authority as the show notice notice was alleged but clearly refused to be explained or because of the error. / Removal of jurisdiction over wrongdoing activities was a violation of the law. And notice of the show to be submitted to the person registered was clearly illegal and without legal authority. And thereafter all orders were bound to be annulled, and on that basis all proceedings and orders had not been resolved by the Appellate Tribunal on matters left without any jurisdiction.
