ORDER

MUHAMMAD HASHIM KHAN KAKAR, CHAIRMAN:---.---The above titled Sales Tax Appeal has been filed by the appellant calling in question, the Order-in-Original No.1513/2024-2025 and No.1514/20242025 both dated 12.07.2024 passed by the learned Assistant Commissioner of the Balochistan Revenue Authority (‘BRA') which have been upheld by the Commissioner (Appeals), BRA, Quetta in Order-in-Appeal No. BRA-CA/AO-19/2024 dated 03.10.2024.2. In the impugned order-in-original the Assistant Commissioner has invoked section 52(6) of the Balochistan Sales Tax on Services Act, 2015 (‘Act') for recovery of sales tax on services amounting to Rs.414,865/- and Rs.270,000/ for tax periods of 2018-2019 and 20192020 respectively which was withheld from service providers but not paid to the BRA. The learned Assistant Commissioner has also imposed penalty under section 48 of the Act. Show-cause notices issued to the appellant were followed by multiple reminders but the appellant failed to appear before the lea...