Law: Sales Tax Act, 1990

Section: 2(37),11,14,21,21(2),25,38,46,73

Law: Qanun-e-Shahadat (10 of 1984)

Section: 117,118

Law: General Clauses Act, 1897

Section: 24-A

Law: Sales Tax Rules, 2006

Section: R.5,5(7),7,12

(a) Sales Tax Act (VII of 1990)--- ----Ss. 21, 2(37) & 38---Sales Tax Rules, 2006, Rr. 12 & 7---Blacklisting and suspension of registration of registered person---Tax fraud---Authorized officer to have access to premises, stocks, accounts and records---Non-declaration of new business premises---Effect---Appellant was blacklisted on the allegation that it's unit did not exist on the declared premises and that it charged output tax without holding stocks, hence, flying invoices were issued without physical transfer of goods---Validity---Section 21(2), Sales Tax Act, 1990 and R. 12 of Sales Tax Rules, 2006 mandatorily required Commissioner to be satisfied before framing criminal charge of issuance of fake invoices or committing tax fraud/evasion---Said provision and rule entailed an enquiry to be undertaken to collect evidence by Commissioner to come to a satisfaction that a drastic action such as suspension or blacklisting of registration was called---Term "satisfaction" was a term of art and connoted that there was enough material to form a definite opinion---Neither any adverse material or evidence was available on record nor such satisfaction was made out by Commissioner in the case, which could justify the action of suspension and subsequent blacklisting of appellant's registration---Order passed by Commissioner was not a speaking order---Tenor of the order manifested non-application of judicial mind and no valid reasons were assigned by Commissioner while coming to the conclusion that appellant had committed tax fraud by issuing fake invoices/flying invoices---Commissioner, later on at any stage of proceedings, did not visit business premises of appellant to confirm that stock available at such premises matched with the record or any contradiction was found---Non-declaration or late declaration of a new business premises/branch/godown or office by a registered person could not be considered as tax fraud---Impugned order of blacklisting was set-aside by the Tribunal with direction to immediately restore registration of the appellant from the date of its registration. 2008 SCMR 240; 2006 SCMR 1713; 2016 PTD 485; 2004 PTD 868; 2014 PTD (Trib.) 558; Aftab…

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