Appeal and complaint

Complainant contended that fair opportunity was not granted to substantiate by production of necessary documentary evidence that burden of the sales tax was not passed on to the consumer

Validity

. Appeal had been filed against the Order-in-Original before the First Appellate Authority in which all these points had been raised

Collector (Appeals) shall take into consideration the contentions raised that it had evidence to prove that burden had not been shifted to the consumer if an opportunity was given to it to do so

In appeal, entire case was reopened and the appellate forum had all the powers while deciding an appeal to grant opportunity to the appellant if the circumstances of the case according to its finding so justified to produce evidence in respect of any matter in controversy

Order-in-Original was based on the only ground that complainant did not produce evidence to prove that burden of sales tax paid was not shifted to the consumer, therefore, it would be all the more very material for the appellate forum to consider whether the case should be decided without giving opportunity to the complainant to produce evidence in these respects to do complete justice

Though the appeal before the Collector was filed later than the institution of complaint and for that matter, jurisdiction of Federal Tax Ombudsman was not barred as the matter was not pending on the date of filing of complaint but Federal Tax Ombudsman recommended that Collector (Appeals) should decide the appeal on merits after hearing, the complainant and giving due consideration to the contentions raised by it and in case, the complainant would feel aggrieved against the decision to be made by the Collector (Appeals), it will be open to it to seek further remedy before the higher forum under the law or bring fresh complaint as the case may be which shall be decided on its own merits.