2012 PTD 538

Case Laws / Head Notes / Paras

--Determination of tax liability---Audit by DGRRA---Disallowance of admissible input tax adjustment---Taxpayer contended that he was not provided the basis of DGRRA's audit objection to enable him to explain his position before issuance of show-cause notice and order-in-original; and mechanical issuance of show-cause notice and order-in-original, without ascertaining the basis of DGRRA's objection, was not fair, just or lawful and amount of input tax stated as Rs.5.936 million in the show-cause notice was incorrect while the actual amount of input tax adjustment, during the period, was Rs.4.636 million---Break up of Rs.5.936 million along with details of audit objection was asked but to no avail---Revenue stated that basis of the objection and required break-up could not be supplied as it ...