ORDER

The titled sales tax appeals have been preferred by the registered person calling in question the impugned Orders-in-Appeals Nos. 1660/2024 and 1663/2024 dated 29.03.2024 passed by the learned Commissioner Inland Revenue (Appeals), Sargodha pertaining to Tax Periods July, 2019 to June, 2021.2. For the purpose of disposing of this titled sales tax appeal, the key facts of the case arethat appellant, being a registered person is involved in supply of ‘crushed stones' i.e., construction material to Gawadar Infrastructure and Tribal Areas. The adjudicating officer observed that the registered person has concealed/suppressed gross sales of its supplies to the tune of Rs. 1,512,011,270/- and Rs. 915,038,752/- in its income tax returns for the Tax Years 2020 and 2021 respectively, but the same has not been declared in his sales tax returns. The adjudicating officer without assumption of jurisdiction of the case issued notice under section 11(2) of the Sales Tax Act, 1990 (here-in-referred t...