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Section 21 (4) and 7D registration, blacklisting and suspension of registration Blacklisted unit input tax adjustment was considered unacceptable as the units were blacklisted. The Validity Department has failed to provide any independent evidence which shows that the appellants were ever informed that the provisions of Section 21 (4) of the Sales Tax Act 1990 were declared as fraudulent units. And these units were never dealt with before declaring that because the fake showcase notice was issued to the appellant he was ambiguous and the appellant kept filing monthly returns in material details. During the audit period with the department, it was declared fake by the purchase of the units but neither raised any objection nor informed the appellants that the receipts issued by these units were not acceptable and the website was full. The information held cannot be construed as reliable information and after such acquisition. The information department had a duty to establish, through independent evidence, that the units with which the appellants were dealing and that the appellants were regularly assessed for these facts were input tax against such receipts. Adjustments cannot be justified to the extent permitted. Input tax claims against receipts issued by such suspected units and hence the showcase notice were also withheld, stating that the appeals against such invoices were entitled to input tax adjustments. Are. pakistani advocates Kacha Khooh lawyer