Law: Constitution of Pakistan, 1973

Section: 10A

Law: Sales Tax Rules, 2006

Section: 12(a)(i)

(a) Constitution of Pakistan --- ----Art. 10A---Right to fair trial---Scope---Right to a fair hearing and or trial necessitated that no one should be penalized by the decision upsetting and afflicting his right or legitimate expectations unless he was given prior notice of the case, a fair chance to answer it and a fair opportunity to explicate/present the case. Warid Telecom (Pvt.) Ltd. v. Pakistan Telecommunication Authority 2015 SCMR 338 ref. (b) Sales Tax Rules, 2006 --- ----R. 12(a)(i)---Allegation of evasion of tax and tax fraud---Power of Commissioner to suspend registration 'without prior notice' after satisfaction that person had issued fake invoices, evaded tax or committed tax fraud Rule 12(a)(i) of Sales Tax Rules, 2006---Scope---Word 'without prior notice' had much significance that necessitated and commanded onerous responsibility on the Commissioner to accomplish his satisfaction prior to passing suspension order which could be issued without prior notice---Commissioner was obligated to make sure and double check that the registered person had committed tax fraud and the case was vivid, obvious and fit for issuing suspension order---Commissioner was also required to discuss the tangible evidence in the suspension order which he was issuing without any notice or providing any opportunity of hearing to the registered person---Such drastic action without prior notice could only be issued where the Commissioner had solid and tangible evidence and not on basis of mere sweeping allegations---Satisfaction of Commissioner required a strong mind for action than mere suspicion and the discretion conferred upon Commissioner to pass suspension order without prior notice ought to be exercised with rationality and due diligence which meant the existence of mental persuasion much higher than mere opinion; a mind not troubled by doubt; a mind having reached a clear conclusion---Suspension order could not be passed in a slip shod manner but it should reflect the independent application of mind with cogent and plausible reasons which one may consider to be fair and in accordance with law. THIS ORDER PASSED BY: MUHAMMAD ALI MAZHAR, JUSTICE:---.--- This suit for…

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