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SEVEN SEAS INDUSTRIES, SADIQABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 10 Sales Tax Rules, 2006, R28 (6) Establishment of the Office of Federal Tax Ombudsman Ordinance (2000 vx Office of 2000), Section 9 Additional Refund Complaint Regardless of the fact that a filing application is required It was held that the complainant's case should be dealt with under special procedure for processing refund claims filed by persons engaged in supplying a zero grade to the appellant, as the case was dealt with. had gone. Special procedure for processing a return claim In light of the special procedure for directing the return claim process, due to the time when the person engaged in the supply of zero-grained supply, the complainant's case was rejected when the cause of time was rejected. Even before the appellate authority observed, although the facts of the matter which had already been decided in favor of the party and in the instant case were still in the period involved in the matter, the matter was immediately different and the issue was at ease. The period before June 2006 was when the return rules were implemented in the field of sales tax rolls 2006, 2006 to 5 Earlier refund claims did not apply. 6 2006 and the benefit of this order cannot be granted to the appellant / complainant \ The Federal Tax Ombudsman observed in the light of such an observation that no `` corruption occurred '' and in fact the order was passed on the Collector's goodwill ( Appeals) had made clear deductions on the important matter involved in the merits of this case and the complainant had also filed an appeal before the appellate tribunal which raised the same issues which were aggravating the complaint. The first appellate authority approved the orders. best law firms from Sambrial lawyer