JUDGMENT

DR. MUHAMMAD NAEEM (ACCOUNTANT MEMBER):This appeal has been instituted by the registered person against the Impugned appellate order cited 27.06.2019 recorded by the learned CIR(A) Faisalabad wherein the learned first appellate authority directed the Adjudication Officer to examine the claim and verify the stance of the registered person.Summary of the facts, relevant to the disposal of present appeal, are that during analysis of sales tax returns and invoice summaries for the tax periods from April-2017 to February-2018, hereby certain discrepancies were pointed out that the appellant has failed to pay full amount of further tax 2% in respect of its supplies made to un-registered persons hence, has violated the provisions of sections 3, 3(1A), 6, 7, 22, 23 and 26 of the Act. Resultantly, the appellant was called upon to show-cause notice dated 06-06-2018 as to why further tax worth Rs. 1,189,258/-may not be recovered under section 11(2) of the Act along with default surcharge and pena...