YOUSAF SUGAR MILLS versus COLLECTOR SALES TAX AND FEDERAL EXCISE, LTU, LAHORE
Section 7 Assignment of Tax Liability Revoke Invoice on Invoice on the Receipt's Registration Number on Receipts at a later stage, which is not subject to issuance of showcase notice or to pass order in original claim for input tax adjustment Was. But after the audit conducted by the DRRA, the taxpayers encountered thirteen purchase receipts in which it was objected that the registration number was not available on them and prepared a demand including default surcharge and penalty. The first appellate authority found the purpose of Section 7 of the Sales Tax Act, 1990, was to determine the legality of the input tax claim. And even though the required registration number was valid at a later stage, there was no reason to refuse such a first appeal authority, however, only twelve of the above invoices were allowed. Dismissed another objection which was not the subject in this case. At the time of issuing the showcase notice or passing the order in the original justification, no further contradiction was found by the department at the time of issuance of the showcase notice except to mention the registration number which also included the collector (appeal). had gone. There was no jurisdiction to appeal by taxpayers that there was a new flaw in the process. He had neither the amending authority nor any other issue to discuss before him, he was following the taxpayer's appeal in which he would decide whether to mention the registration number in the invoice. Was deadly or not. Whether the stamps are treated as lacunae in the invoices or not, the Collector (Appeal)
