COSY INTERNATIONAL (PVT.) LTD., FAISALABAD versus COLLECTOR OF SALES TAX (RTO), FAISALABAD
Admitting the opportunity to hear Section 11 (2) and 45B Sales Tax Rules, 2006, R37 tax, the Adjustment Authority decided on a case-by-case basis to provide the appellant registered person with no hearing. Which was not only against the principles of natural justice but also against the principles of the Sales Tax Act, 1990, the principle of the auditorium partium, ie, no body should be heard, should not be considered a part of everyone. Should. Neither party should decide the rights of any party which was not before or to which no notice was given. And an earlier order would not be a rule in the eyes of the law. There was a universally established principle of natural justice that applied to both judicial and non-judicial proceedings. To provide sufficient opportunity for the applicant to be heard for jurisdiction and to pass a fresh and spoken order after examining the supporting documents presented by the taxpayers, he was directed to order Come to the judicial authority with a one-month receipt. , Who will issue a refund within 60 days from the day of filing of supporting documents. r \ n
