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THIS ORDER PASSED BY: MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER:----------------- The titled appeal has been filed by the appellant/registered person against Order C. No. CIR/ZONE-XII/S.T/285 dated 16.09.2015 passed by the CIR, Zone-XII, RTO-II, Lahore. 2. Brief facts of the case are that on physical verification by the inspector on 29.06.2015 it was observed that the taxpayer was not present at the declared address. The registration was suspended vide order No.26 dated 03.07.2015. Show cause notice dated 07.07.2015 for blacklisting was also issued which remained uncomplied with. On the basis of said facts the Commissioner-blacklisted the sales tax registration u/s 21(2) read with Rule 12 of Sales Tax rules, 2006 dated 12.06.2006 as amended vide SRO 494(I)/2015 dated 30.06.2015. Being aggrieved the registered person has preferred the instant appeal. 3. The learned AR agitated that the CIR was not justified to declare the appellant blacklisted because the reply submitted was not considered by him. He further submitted that conducting of physical inquiry on the address is illegal because appellant pre-informed that he is not having any business on that address. Similarly he also claimed that the service of show cause notice on that address on which the appellant is not exist is illegal and reply to show cause notice submitted on 27.08.2015 was also ignored He added that the appellant submitted application tor change of address on 25.08.2015 which was also ignored. He claimed…

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