Law: Sales Tax Act, 1990

Section: 2(14),21,

Sales Tax Act (VII of 1990)--- ----Ss.21 & 2(14)---De-registration, blacklisting and suspension of registration-Sales tax registration was suspended on the ground that registered person had adjusted input tax against the purchase/sales of blacklisted/suspended/de-registered/non-functional units; and supply of goods had not been taken place as envisaged under S.2(14) of the Sales Tax Act, 1990---Taxpayer contended that adverse order had been issued without any show-cause notice and without hearing the contention of taxpayer, moreover it was non-specific; and all terminologies had been used which gave the impression that department was itself not sure about the exact allegation---Validity---Order was passed without issuance of show-cause notice and without hearing the taxpayer---Issuance of such adverse orders detrimental to the interest of any taxpayer were void in the eyes of law---Order was set aside and appeal was accepted by the Appellate Tribunal with the observation that department was at liberty to initiate proceedings against the taxpayer in the manner and direction given by the High Court in Writ Petition No.6990 of 2012 in the case of JM Corporation v. Federation of Pakistan. Messrs JM Corporation v. Federation of Pakistan Writ Petition No.6990 of 2012 rel. THIS ORDER PASSED BY: SHAHID JAMIL KHAN, JUDICIAL MEMBER:---.--- Instant appeal has been filed by Messrs H.G.R, Traders, Faisalabad against the Order No.CIR/Z-II/ST/874 dated 31-8-2012 of learned CIR, RTO, Faisalabad wherein he had suspended sales tax registration of the appellant on the grounds that registered person has adjusted input tax against the purchases/sales of Blacklisted/Suspended/ De-registered/Non-functional units, the total value is amounting to Rs.2,031,666. It was also noticed by the learned CIR that supply of goods has not been taken place in above said business transaction as envisaged under section 2(14). 2. During hearing proceedings the learned Advocate for the taxpayer contends that adverse order has been issued without any show cause notice and without hearing the contention of…

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