ABDULLAH PLASTIC, FAISALABAD versus C.I.R. ZON-II, R.T.O.
Sections 21 (2) and 2 (14) Sales Tax Rules, 2006, R12 Sales Tax General Order No. 2004 Date No 6 2004, CL \ N \ Sales Tax General Order No. 35 35 Dated 22 2 2012 D Registration, The taxpayer regarding the suspension of the blacklisting and registration said that the taxpayers have claimed input tax adjustment against the receipts issued by the suspended / blacklisted and non-filler units. That no goods were physically moved from the business premises to the supplier's business area. That the taxpayers apparently cheated the tax. And taxpayer registration was suspended. And notice of the cause was issued. And since no response was presented, the taxpayers were declared a blacklisted registered person that the registration was suspended on the basis of any speculation without bringing any material evidence to the record. That if the authorities satisfied that the fake receipts had been issued, the tax was waived, or the tax fraud had been done, the registration suspension should have been done by a written order. That the Commissioner should have issued a show cause notice within seven days of the issuance of such order. This show cause notice was issued after a seven-day interval, which was a clear violation of STGO No. 35/2012 (CL) 37 of 30 GO 2012. And in accordance with CL-38 of the Sales Tax General Order mentioned above, in the absence of a show cause notice issued within (07) days of the suspension order, the suspension order will be nullified. The appellate tribunal had already submitted the show cause notice along with the suspension orders. That where the basic order was declared void, it shall be made without any legal and legal authority
