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Appellate Tribunal Inland Revenue 2012 Sales Tax Refund Rules, 2002---Rr. 8(1), 4 & 9---Sales Tax Act (VII of 1990), Ss.10, 11(2), 3, 7, 8(1), 73 & 33(1)(c)

2012 PTD 126

Action on inadmissible refunds--- coram non judice
Messrs MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN
Appellant
VS
COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE and 3 others
Respondent

Case Laws / Head Notes / Paras

---Action on inadmissible refunds---Limitation---Taxpayer contended that show-cause notice issued was ab initio void and illegal as that was issued after the stipulated period in the statute; that sales tax return was furnished within time and input tax was claimed under the law and to that extent, show-cause notice should have been issued within 14 days whereas it was issued after lapse of three years which was patently barred by time and that issuance of such belated notice was coram non judice which did not have any legal sanctity in the eye of law and certainly lost its existence---Validity---If the show-cause notice was void, ab initio, illegal and time barred then all the proceedings initiated by the authorities against the registered person were futile exercise and have no legal con...