MOON PACKAGES, FAISALABAD versus C.I.R. ZONE-II, R.T.O., FAISALABAD
Sections 21 (2) and 2 (37) of Sales Tax Rules, 2006, R12 (5) of Sales Tax General Order No. 2004 dated 12 6 2004, CL \ N \ Sales Tax General Order No. 35 d 2012 dated 22 2 In the 2012 Directive of Intelligence and Investigation, registration, blacklisting and suspension of registration, the Federal Board of Revenue reported that investigations are underway against some of the units involved in tax fraud. And on the basis of such information, criminal proceedings were initiated and an FIR was lodged. And while most of the unions were registered using fake individuals 'CNICs, users' identities, PIN codes, and passwords for some units were also misused. And on the basis of such allegations, in the present case the registration of the registered person was suspended, the registered person claimed that the registration was suspended on the basis of any speculation without bringing any material evidence to the record. That, according to the Federal Board of Revenue for Sales Tax General Order No. 35, 2012 2 2 2012 issued a uniform policy for suspension and blacklisting of registered persons. That if the Commissioner was satisfied that the fake invoices were issued, the tax was missed or the tax fraud was in place, the registration should be suspended through a written order. That the Commissioner should have issued a show cause notice within seven days of the issuance of such order. The notice of reason was to be issued within 07 days after the suspension order was passed and the blacklisting order had to be approved within 90 days. Despite the passage of nearly three years, no show cause notice has been issued nor any blacklist order has been issued. Blacklisting aside this order
