HABIB JUTE MILLS LTD.., KHUSHAB versus COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD
Sections 11 (2), 2 (14), 4, 7, 8 (1), 10 and 26 Sales Tax Return Rules, 2006 Assessment of Tax Return Input tax return documents were first submitted by the appellate authority Was not allowed Documents regarding a refund claim were not presented at the hearing because during the change of office records, the registered person had taken the wrong place, claim was not allowed and the taxpayers were technically knocked out. The registered person traced the original documents and said that there can be no doubt about his authenticity. And there was no cure for filing the complaint. The department says the registered person did not submit the relevant documents at the stage of the proceedings, claiming the refund was rightly denied. The registered person had requested that the case be remanded. The department's representative did not show any reservations to re-check the assistant collector for filing the relevant documents and confirming the fact of the refund claim that the department representative did not show any reservation if the matter was referred to the officer concerned. Was released on remand so issue new orders. The following two authorities were declared illegal, invalid and without any legal authority. The case has been re-filed for processing this claim in light of the documentary evidence the registered person has. The Registered Person is directed to submit all relevant documents to the judicial authority. Support for his return claim; reasonable r \ n was considered to be a law and considered an appropriate opportunity
