MUMTAZ GHANI TEXTILES (PVT.) LTD., FAISALABAD versus C.I.R.(A), (R.T.O.), FAISALABAD
Sections 10, 11, 36 and 46 Claiming for Input Tax Return Appellant / Taxpayer claimed refund of input tax refund against four receipts of registered persons, who were later declared as blacklist / suspended units. , Taxpayers were asked why they could not be taxed illegally in accordance with the terms of Sections 11 (2) and 36 (1) of the Sales Tax Act, 1990, showing the reason for the input, the relevant sales tax rules. Read along, the officer adjusting the refund rules has been ordered to recover the invalid order in the original order. The order retaining the amount of Input Tax Collector (Appeals), which was originally approved by the Judicial Officer, was filed by the taxpayers legally by the Appellate Tribunal. The authorities failed to consider the fact that When matters were given the status of the above mentioned suspension unit. Taxpayers were not issued a blacklist show cause notice, otherwise the ban was issued because the time was from April 2005 to to 2005, while the showcase notice was issued on 26 200 200 8, which is the Sales Tax Act 1990. Was outside the 3-year period listed under section 36 (2) of the Act, the orders passed by the authorities below, which were prone to severe legal weakness, were vacated, in the circumstances
