USMAN JAVED ENTERPRISES, FAISALABAD versus CIR (LEGAL DIVISION), FTO, FAISALABAD
Sections 21 (2) and 2 (14) of Sales Tax General Order No. 35/2012 dated 30 6, 2012 The suspension of registration, blacklisting and registration was suspended on the ground that the registered person had input against sale / purchase. Adjusted the / output. Delivery of blacklisted / suspended / non-filler units and equipment was not in process and taxpayers committed tax fraud. Was suspended and the Federal Board of Revenue issued a uniform policy for the suspension and blacklisting of sales tax registered persons. That if the Commissioner is satisfied that a registered person has issued fake invoices, withheld tax evasion or committed tax fraud, the registration suspension shall be by written order. That the Commissioner shall issue a showcase notice within seven days of the issuance of such order and in this case, after the opportunity to hear the hearing, the blacklisting order shall be issued within 90 days of the issuance of the notice of hearing. The 90-day period had already expired but no such order had been approved by the Commissioner. That the suspension was illegal and illegal. The re-enrollment along with the blacklisting was an extreme move that had a crippling effect on the business and its financial credibility of any business and this type of action was taken to the last resort after serious violations of the central factors. Should adopt as (1) If the registered person commits tax fraud, (ii) escapes tax and (iii) the registered person fails to collect the tax on his supply despite receipt of it from the concerned buyers. And this
