CRESCENT TEXTILE MILLS LTD., FAISALABAD versus COLLECTOR OF SALES TAX, FAISALABAD
Section 21 (2) and 7 (2) De-registration, blacklisting and suspension of registration / suspension of registration Registration of the Sales Tax Act, 1990, rejecting the claim of refund under section 21 (2) of the Commissioner Given the option to blacklist or suspend the registration of a registered person for issuing fake invoices and claiming tax fraud, the tax administration has asked the public to file taxpayer registration or blacklisting section 7 (2) of the sales tax. Did not make any arrangements for suspension or blacklisting. The Act 1990 entitles the registered person to hold a tax invoice and the payment is made through the banking channel, then his return is bound to authorize the authority to meet all the requirements of the checklist and to avoid tax fraud. Take immediate action in matters. Fake receipts were suspended or blacklisted by the registered supplier in the circumstances there was no alliance with the refund claimant and the refund could not be denied or because a supplier was blacklisted. Nothing should be withdrawn from the public exchequer which was not deposited but at the same time the government's status was guaranteed if a person paid the sales tax but his supplier did not pay the same in the state treasury, The return claimant also gets a little inconvenienced by choosing an unfair person to settle matters. I would, if considered appropriate in such a case the government has proposed the Federal Board of Revenue to recover the fines immediately. A refund claimant if the government fails to do so
