Law: Sales Tax Act, 1990

Section: 21(2),26(1)

Law: Sales Tax Rules, 2006

Section: 12

THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:----.--- This appeal has been filed by the registered person against the impugned order dated 30.06.2016 recorded by the learned Commissioner Inland Revenue, wherein blacklisting of the registered person has been challenged. 2. Facts of the case in brief are that a report from Additional Commissioner IR, E & C Range, Zone-I, RTO, Lahore, that the registered person required to file sales tax and federal excise return for the tax period May, 2016 within dates specified u/s 26(1) of the Sales Tax Act, 1990 but the registered person had failed to do so. This cause to make reason blacklisted the registered person. The learned Commissioner Inland Revenue exercised his power conferred u/s 21(2) of the Sales Tax Act, 1990 read with Rule-12 of the Sales Tax Rules-2006 and Clause N of Part-III of Sales Tax General Order No.03 of 2004 dated 12.06.2004 suspended the sales tax registration subsequently blacklisted vide order dated supra with immediate effect which is now being impugned in the present appeal. 4. The learned AR has vehemently argued that, the order of suspension/blacklisting of GST was passed on the basis of inquiry/report submitted by the learned Additional Commissioner and CIR without application of independent/judicious mind which is liable to be set aside whereas the registered person submitted complete record along with returns at the time of proceedings. The learned D.R, on his turn, supported the orders of the learned Commissioner and prayed for upholding the same. 5. We have given due consideration to the rival arguments and also gone through the available record. It has been observed that the order of suspension and blacklisting of General Sales Tax was passed on the allegation of non-submission of returns which was completely denied by the registered person. In fact it was specifically pleaded that no show cause notice was issued by the CIR before passing the impugned order u/s 21(2) of the Sales Tax Act, 1990, therefore, action of the learned Commissioner Inland Revenue is based on presumptions. The contentions of the learned AR carries weight. The basis on which, the registered person…

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