ORDER

DR. TAUQEER IRTIZA, ACCOUNTANT MEMBER.----The instant appeal has been filed by the appellant/taxpayer against the impugned Order No. 08/2021, dated 30-8-2021 passed by the learned Commissioner Inland Revenue (AppealsVII), Karachi, on the following grounds:-a)     That the Impugned Order dated 09.06-2021 for blacklisting of Registration is ab initio void, illegal and without jurisdiction as the authority empowered under the referred provisions of law to suspend or blacklisted a Registered Person, has to proceed first under section 11 Act, 1990 as the case may be for determining the liability of tax or as the case may before recovery of tax non-levied or short-levied or any amount erroneously refunded which was "due process" of law to proceed accordingly, whereby to protect the right of individuals to be dealt with law is the inalienable right of every citizen under Article 4 of the Constitution of Pakistan, 1973. It is now a well settled principle of law that any exe...