Sections 36, 7, 8, 8A, 10, 11, 23, 26, 2 (14), 2 (37) and 73 Sales Tax Refund Rules, 2006, were not imposed nor small in the collection of R12 tax. Investigation of Return of Return Claims for the Taxes of the December, 2003 and April 2004 Taxes that have been imposed or improperly returned post shows that the registered person / appellant issued by the supplier The person enrolled on the basis of such facts was deliberately and fraudulently obtained by fraudulent / fraudulent invoices. It was demanded why the input tax was not illegally charged with the penalty and default surcharge? Registered person claimed that executive order could not be implemented as a blacklist / suspect unit of the department. The department claimed that the supplier was blacklisted. Past Activities; Since the unit was audited in the past business / transaction, and the supplier was blacklisted only after the audit, such action will have an adverse effect on December, Related to the tax period of 2003 and April 2004. The supplier was blacklisted in 2007 and shortly after the tax period, when the return was claimed and almost a year after the supply unit was blacklisted, in this case, when passing the order. Was not in the jurisdiction of the law when, after the tax period, a decisive order was passed on 12th 2008. Against the registered person because the supply was blacklisted in 2007, the supplier was operative during that period, ie December, 2003 and April 2004, when the business / transaction occurred.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
