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ABDUL JALIL AND BROTHERS, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 21 (4), 25 (3) and 38 constitute the Office of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3), Delegation of De-registration, Black Listing and Registration of the Complainant to the Sales Tax Department The pass was registered as a commercial. On the exporter and wholesaler and importer, sales tax was paid and the complainant's name on more than 10% value edition was added to the list of suspected units without issuing a showcase notice or blacklisting order on which receipts issued by them The complainant was excluded for claiming a PET tax in that it was blacklisted on the basis of the absence of the declared address / premises and the issuance of counterfeit / fly invoices to the legitimate registered person, which was subsequently blacklisted. In the audit observations, the complainant's name was listed in the list of suspected units when there was a Sales Tax Act 1990 There is no provision for blacklisting a person registered under Section 21 (4) of the Sales Tax Act, 1990 under which the Collector had the power to blacklist the units or suspend their registration, as intended. Under the procedure followed, the Sales Tax Act, 1990, was added by the department to the Sales Tax Act, 1990, when the complainant's name was added to the list of suspected units. Prior to this amendment, the complainant's name was without the jurisdiction of the letter sent to the Central Board of Revenue to be included in the list of suspects; it did not disclose any reason which was to be included and Nor has the Department disclosed that there is a regular order blacklisting. The complainant was told that he would react to it us immigration advocates from Mehar lawyer