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MESSRS AYESHA TEXTILE THROUGH MANAGING PARTNER versus DEPUTY COLLECTOR (INCHARGE AUDIT DIVISION), SALES TAX AND CENTRAL EXCISE, LAHORE

Article 21 (2) Sales Tax General Order No. 6 of 2003 20 Article 20 Constitution of Pakistan (1973) Sales Tax General Order No. 3, Article 199 Constitution Petition The reasoning of the applicant in the black listing of a registered person was that The blacklisting order was approved without prior notice to the applicant and the alleged allegation was made without cause that the applicant's business was stabilized due to the imposed fines and the above mentioned and mechanical order 18 months had passed since then. Nevertheless, no basis was given by the authorities to inform the applicant why he was penalized for blacklisting, as a matter of fact, blacklisting There was also a serious penalty for its paralyzing effects of the commercial business. According to the principle of natural justice, a step should be taken after giving advance notice to the affected party, which applies to all matters. Dings, unless expressly excluded, are not rejected by the applicant without a jurisdiction to speak. The reason for the naked accusation could not be stated was contrary to the specific requirement to supply the reasons listed in Sales Tax General Order No. 6 of 2003. In the circumstances, its validation and enforcement was also a violation of the law governing the Audit Report under which the registered person was treated with the material required to be blacklisted, not such power under law Could be given under Section 21, Sales Tax Act. , Was assigned to a senior officer of the Department in 1990 and did not deny the opinion of an auditor appointed by the Principal High Court on the contract. property advocates from Rahimyar Khan lawyer