Law: Sales Tax Act, 1990

Section: 21,21(2),37

Law: Constitution of Pakistan, 1973

Section: 4,10A,18,23,24

Law: Sales Tax Rules, 2006

Section: 12,12(1)

JUDGMENT Syed Mansoor Ali Shah, J:- This consolidated judgment shall also decide writ petitions mentioned in Schedule A to this judgment as common questions of law and facts arise in these cases. 2. Brief facts are that the petitioners are registered persons under the Sales Tax Act, 1990. The grievance of the petitioners is that one fine morning the petitioners found out that their sales tax registration has been "BLOCKED" and names of the petitioners have been placed in the list of "Blacklisted Tax Payers". The petitioners were not informed of these actions or orders (if any) taken/passed against them by respondent F.B.R. and discovered it-on-line by visiting the web facilitation portal of the FBR on their own. 3. It is submitted by the learned counsel for the petitioners that the sales tax registration of the petitioners has been blocked without notice and in violation of Section 21 of the Sales Tax Act, 1990 ("Act"), Rule 12 of the Sales Tax Rules 2006 ("Rules") and Sales Tax General Order No. 3 of 2004 ("STGO") dated 12.06.2004. It is submitted that a written order, after granting a hearing to the petitioners, is required to he passed before suspension of the sales tax registration of the petitioners and only after inquiry and investigation and granting another hearing to the petitioners can an order of blacklisting the petitioners be passed. 4. Departmental representatives frankly admitted that no order has been passed by the Commissioner Inland Revenue concerned under Section 21 of the Act or Rule 12 of the Rules regarding suspension of the sales tax registration or blacklisting of the petitioners. Departmental representatives, however, submitted that while investigating a tax fraud case by the Directorate of Intelligence and Investigation, FBR, Lahore it was discovered that certain fake invoices were issued to the petitioners and vide notice/summons dated 30-8-2011 under section 37 of the Act the said officer recommended the competent authority to suspend the sales tax registration of the petitioners besides blacklisting and de-registering them. This recommendation, without a formal order by the Commissioner (competent authority) found its way in the…

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