An appeal can be filed with the Collector (appeals) against the order-in-original passed by the Additional Collector, Deputy Collector, Assistant Collector and Superintendent.
An appeal before the Collector (appeals), has to be filed within thirty days of the receipt of decision or order passed by the Additional Collector, Deputy Collector, Assistant Collector or Superintendent.
An appeal preferred after the expiry of thirty days may be admitted by the Collector (appeals). If he is satisfied that the appellant has sufficient cause for not preferring the appeal within the specified period.
The Collector of Sales Tax (appeals) may, after giving both parties to the appeal an opportunity of being heard, pass such order as deemed fit, confirming, varying, altering, setting aside or annulling the decision or order appealed against.
An appeal can be filed against the order of the Collector (appeals) before the Appellate Tribunal.
The limitation for preferring an appeal against any order or decision of an officer of Sales Tax under the Act is 60 days from the date of receipt of such order or decision. The day on which the order is passed and the period up to issue and receipt of the order is to be excluded in computing the period of limitation of 60 days.
The Appellate Tribunal has been empowered to condone the delay in filing the appeal, if it is satisfied that the appellant had sufficient cause for not filing the appeal within time.
The person aggrieved by the order of Appellate Tribunal may prefer an application to the High Court.
The reference has to be filed within ninety days of the communication of the order of the Appellate Tribunal.
Reference to the High Court can be filed if a question of law arises out of the Appellate Tribunal’s order, against which application is being preferred.
Against the order of the High Court a leave to appeal can be sought from the Supreme Court of AJ&K.
Sales tax registered person must keep a record in English or Urdu of all the goods and services supplied, purchased or imported in the course of business.
Record should contain following details of goods supplied or services rendered:
Description.
Quantity.
Value.
Name and address of the
Every person registered under the Sales Tax Act,1990, or the Federal Excise Act, 2005, is required to file a Sales Tax Return.
A Sales Tax return is the taxpayer’s document of declaration through which taxpayer not only furnishes the details of transactions during a tax period but also deposits his
Sales Tax Basics
Before Registration and Filing of your Sales Tax Return, it is recommended that one should establish basic understanding regarding these processes. Knowledge of basic concepts would not only ensure that the tasks are performed easily but also in the prescribed manner.
if tax paid by a registered person on taxable purchases made during a tax period exceeds the output tax on account of zero rated local supplies or export made during that tax period, the excess amount of input tax shall be refunded to the registered person not later than 45
