| Citation(s) |
|---|
| 2024 SLG 358 2024 SLD 358 |
STA No. 401/LB/2024, M.A(Stay) No. 1277/LB/2024, date oforder: 14.03.2024, date of hearing: 07.03.2024
PRESENT: MUHAMMAD MOHSIN VIRK, Judicial Member AND CH. MUHAMMAD TARIQUE, Accountant Member
Applicant by: Mr. Babar Zaman, Advocate.
Respondent by: Mr. Mazhar Ali, DR
M/s F.A Traders, Lahore.........Applicant
VS
CIR, RTO, Lahore..........Respondent
Law: Sales Tax Act, 1990
Section: 2(37),8,8A,11(2),11(3),21,21(2),25,26(1) ,46
Law: Sales Tax Rules, 2006
Section: 12(a)(i)
Law: General Clauses Act, 1897
Section: 3(47),24A
Law: Constitution of Pakistan, 1973
Section: 4,9,10A,18,23,24,25
ORDER:
Mr. Muhammad Mohsin Virk, Judicial Member:---.---
The titled appeal has been filed by the registered person directly before this Tribunal under section 46 of the Sales Tax Act, 1990 against the impugned order of suspension of sales tax registration dated 05.12.2023 passed under section 21(2) of the Sales Tax Act, 1990 ("the Act") read with rule 12(a)(i)(C)(E)(G) of Sales Tax Rules, 2006 (The Rules) by the learned Commissioner Inland Revenue, RTO, Gujranwala.
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