ROYAL EXPORTS, FAISALABAD versus C.I.R., ZONE-II, R.T.O., FAISALABAD
Section 21 Sales Tax Rules, 2006, Chapter 1, R12 Section RO 283 (1) / 2011 Dated 1 4 2011 Sales Tax General Order No. 2004 No 12 6 2004, CL / NDD Registration, Black Listing and The Special Enrollment Specialist team visited the business premises of the taxpayer at his business address and was found to be an advocate's office and residence, and has been using the cover from Advocate 1997 and has been able to locate the taxpayer's address. Was denied. The lease agreement was found to be a fake because the property owner rejected it. The taxpayers profile indicated fake / suspicious activity. And so the notice was issued under which the sales tax registration would be suspended and the taxpayers with written action under the law filed the petition and requested that it be heard before any adverse action was taken. The respondents could not be satisfied by the taxpayers and the charges were retained. The taxpayers claimed that the order was approved on an earlier basis without any opportunity for trial and against the allegations leveled against them. That if a registered person was not available at his declared address then he should have been punished under Section 33 (4) of the Sales Tax Act 1990 and his registration could not be suspended. Taxpayer buyers and suppliers were operators and show 100% tax compliance levels available on the Federal Board of Revenue's website. That no unregistered person was provided. Section R 288 (1) / 2011 dated 1 4 2011 Violation charges that were applicable if the supply was supplied to anyone other than registered
