Law: Sales Tax Act, 1990

Section: 21,21(2),46(1)(b)

Law: Sales Tax Rules, 2006

Section: 12(a)(i)(c),12(b)(i)(ii)

ORDER The titled appeal has been filed by the Registered Person against the CIR/M.Z/RTO/BL-2019-20/4962 dated 04th December, 2019 passed by learned Commissioner IR, RTO, Multan by virtue of which the appellant tax payer was blacklisted in terms of section 21 of the Sales Tax Act, 1990 (The Act 1990) 2. Brief facts of the case are that the M/S Ittehad packages (the appellant) having STRN: 0407481905728 was called upon to show cause through notice dated 15-07-2019 as to why the registration may not be suspended with the allegation that the appellant was involved in making purchases during the period February, 2015 from M/s Zubair Enterprises, Lahore bearing NTN 4229210-7 who was involved in claiming fake/ flying invoices issued by the different suspended / blacklisted suppliers and the proceedings culminated into suspension of registration number of the appellant vide order dated 3-01- 2019. Thereafter, a show cause notice was issued vide No.CIR/M.Z/RTO/BL- 2019-20/2980 dated 08.10.2019 under section 21(2) of the Sales Tax Act, 1990 read with sub-clause (vi) of clause (a) of Rule 12 of Sales Tax Rules , 2006 as amended. The Registered Person was conveyed the intention, through the notice, as to why it should not be blacklisted since the date of its registration. The appellant contested the matter before the Commissioner IR submitting the reply to the show cause notice raising legal objection regarding the proceedings. The CIR did not find himself convinced and blacklisted the registration status of the appellant vide impugned order dated 4-12-2019. The appellant has laid challenge on the order dated 4-12-2019 through instant appeal filed under section 46(1)(b) of the Act 1990. 3. The case was fixed for hearing on 22.06.2020 on the due date AR appeared on behalf of the registered person and DR papered on behalf of the respondent department. 4. The AR reiterated the submissions made in appeal memo for making his case. He argued that the CIR was erred to backlist the appellant under Rule 12(b)(i)(ii) of the Salas Tax Rules, 2006 without legal application and appreciation of relevant rules. The AR also maintained that the suspension was done on violation of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492