Investigations Audit under Section 38, 37A, 37B and 37C Constitution of Pakistan Article 199 Constitutional Application Sales Tax Act, 1990, Compulsory action against the taxpayers before the completion of such audit Taxpayers / Applicants Acknowledged that a taxpayer investigative audit was launched. Under Section 38 of the Sales Tax Act 1990 and without any audit, an FIR was filed against the applicant / taxpayer, saying that the department did not have any information about the taxpayer's sales tax liability. And even the FIR was merely alleging that the taxpayers made taxable supplies without registering with the department, and the liability was not mentioned at the outset nor did the taxpayers. No show cause notice was issued nor any decisive action was taken against the taxpayers solely on the basis that the tax Had already stated. Individuals involved in tax fraud and major tax evasion are described under Section 2 (37) of the Sales Tax Act, 1990 of, the FIR was filed. The High Court directed the defendant department to complete the investigative audit initiated under section 38 of the Sales Tax Act 1990, and strict action could be taken only after declaring the responsibility of the taxpayers. Request disposed of, accordingly \ r \ n
Related judgments — Lahore High Court Lahore, 2014
