2012 PTD 34

Case Laws / Head Notes / Paras

---Refund of input tax objections---Limitation---Taxpayer contended that adjudicating authority had issued show-cause notice after two years but as per R.8 (1) of Refund Rules, 2002, he was required to raise objection in respect of claim within 14 days; and show-cause notice was time-barred as the department had failed to follow the prescribed rules as the principles of law are that if the law provides certain things to be done in a particular way, it is to be done in the same way or not at all and if anything done contrary to the commandment of law, that would have no legal effect---Validity---Department had failed to confront the discrepancies within prescribed time limit as provided by the Rules under which there would be no escape---Return had been filed within time and the input tax c...