ASLAM PERVAIZ versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 66 & Sa 67 Sales Tax Rules, 2006, R2 Office Federal Tax Ombudsman Ordinance (2000 v. XXV), 2, 9 and 10 were ordered to prevent illegal refunds. Mainly withholding sales tax invoices and refunds indefinitely. When asked to explain the legal status and ownership of withholding a refund without the opportunity of a hearing to the sales tax registration and the complaining department representative prior to the audit, he explained that the complainant's sales tax record Checked in and found some discrepancies. And, on the contrary, the Collector deemed it appropriate to withhold the adjustment / refund against the sales tax invoice issued by the complainant under R12 of the Sales Tax Rules 2006, withholding of returns and suspension of registration. , Was not uniformly performed in all cases. Suspicion of similar irregularities, which discriminated against different taxpayers, while collecting sales without the proper orders of collector sales tax under Sales Tax Rules 2006 RI2 was the worst kind of error and was once Not to correct injustice. It was brought to the notice of the competent authorities that under R12 of Sales Tax Rules 2006 it was illegal to suspend the registration of the complainant without the order of the collector, withholding the refund against the supplied by the complainant. To prove that the receipts were incorrect. The collector is abusing the powers of sales tax and the Ombudsman recommends to the Federal Board of Revenue, as described under section 2 (3) of the Establishment of the Federal Tax Ombudsman Ordinance.
Related judgments — Federal Tax Ombudsman Pakistan, 2011
