ASHAR INTERNATIONAL (PVT.) LTD., FAISALABAD versus C.I.R., FAISALABAD
Section 21, 36 and 45A Sales Tax Roll, 2006, R12 (5), De-registration, Black Listing and Suspension of Registration, Post-audit of refund files on the basis that notice was already issued The notice was issued for the receipt of the approved refund of input tax against the receipts of the supplying units which the registered person claimed would have been given if the unit was blacklisted. It should be considered from the date of the blacklisting and not from the date of its registration. And purchases related to the months of May 2004 to November 2004 while the alleged suppliers were black listed during 2005 to 2006. And blacklisting orders (not worthwhile) can apply with disappointment. And a refund payment order was a legal and appropriate decision. And if the department found anything illegal in the said order, it should not have been reviewed under section 45A of the Sales Tax Act 1990, nor tax fraud, instead of issuing a show cause notice and initiating new litigation. No accusation of yogurt nor any violation was made in the showcase notice of Section 2 (37) of the Sales Tax Act, 1990, without which the default surcharge and penalty was illegal and illegal. The department claims that an audit for a registered person's sales tax record was always conducted in the past. It was called a blacklisted unit by the Business Activities and Department. And blacklisting any registered person according to his or her spirit covers his past activities which he has influenced in the past and does not in any way account for his potential business activities.
