Law: Sales Tax Rules, 2006

Section: 12

Law: Sales Tax Act, 1990

Section: 21(2)

ORDER The miscellaneous application for additional ground and appeal have been filed by the registered person against the order dated 01.07.2015 passed by the CIR, Zone-III, RTO, Lahore. 2 Firstly, we dispose of the miscellaneous application for additional ground The learned AR appearing on behalf of the applicant/registered person has requested to allow the following additional grounds which are hereby reproduced below:- "That the applicant filed for de-registration of sales tax on July 28, 2008. That the department despite repeated reminders has not de-registered the applicant and wrongly blacklisted the applicant, which is illegal and unjustified and uncalled for." 3. The learned DR has opposed the application with the contention that above said grounds should have been taken at the time of filing of appeal. On the other hand, the learned AR states that the grounds are of purely legal nature which can be raised at any stage before any of the appellate forum. It is well settled law that such ground can be taken at any stage before finalization of the case at any forum. 4. Resultantly, the instant application of the registered person is hereby accepted and additional grounds sought to be raised are hereby allowed. The miscellaneous application stands accepted. 5. Brief facts emanating from the record of the case are that as per report by the department the registered person was consecutive non-filer of sales tax returns for last six months Efforts were made but in vain. Therefore, the DCIR recommended the suspension of sales tax registration. In exercise of powers conferred under section 21(2) of the Sales Tax act, 1990 read with Rule 12 of the Sales Tax Rules 2006 dated 12.06.2006 and Para 32(b) of clause "N" of Sales Tax General Order No.03/2004 dated 12.06.2004 as amended by STGO No.35/2002 dated 30.06.2012 registration of the appellant was suspended vide order No.1681/J dated 02.04.2015 issued by the Commissioner Inland Revenue Zone-Ill, RTO. Subsequently after issuance of show cause notice, appellant was blacklisted vide order No.CIR/Zone-lll/ST-22/J dated 01.07.201 5. 6. Learned AR appearing on behalf of the registered person has contended that the…

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