JUDGMENT

The appellant has thrown challenge against order dated 25-03-2024 passed by Commissioner Inland Revenue (Appeals-V), Lahore whereby the CIR(A) rejected the taxpayer's appeal and upheld the assessment order dated 26-12-2023 framed by the assessing officer.2. It is the case of the Department that M/s Ruby Steel Corporation (Pvt.) Ltd. during tax period August, 2019 to May, 2023 made supplies to unregistered buyers and according to section 3(1A) Further Tax had to be charged, levied and paid against taxable supplies made to persons who had not obtained sales tax registration number. The OIR observed short payment of Further Tax amounting to Rs.3,199,843/- and issued a show-cause notice No.2020 dated 29-08-2023 to the taxpayer for recovery. In response, the registered person filed reply as followsREF.- SHOW-CAUSE NOTICEC NO.2020 DATED 29.08.2023We're pleased to approach you with reference to the subject cited above. Please find brief facts and reply to the observation raised by your good-s...