ADNAN IQBAL CHAUDHRY J.---The suit has been brought to challenge a'pre-suspension notice' issued to the Plaintiff by the Commissioner-IR for initiating suspension/blacklisting proceedings under section 21(2) of the Sales Tax Act, 1990 read with Rule 12 of the Sales Tax Rules, 2006 [impugned notice]. By C.M.A. No. 634/2025, the Plaintiff prays for a temporary injunction to restrain the Commissioner-IR from taking coercive action against the Plaintiff.2. Learned counsel drew attention to the fact that the impugned notice is without the signature of the Commissioner-IR and the date thereon appears as "__-122024". He submitted that while the date of hearing was fixed as 27-12-2024, the notice was received by the Plaintiff on 10-01-2025. However, the copy of the impugned notice filed with the plaint is not a photocopy of the original notice but appears to be a document scanned by a smartphone. Counsel submitted that this was the only copy provided to him by the Plaintiff. It may well be tha...
PRESENT:
Adnan Iqbal Chaudhry, J
Petitioner(s) by: Taimur Ali Mirza.
Respondent(s) by: Nemo.
Law: Sales Tax Act, 1990
Sections: 21(2) ,21, 21(5)
Law: Sales Tax Rules, 2006
Sections: 12
Law: Civil Procedure Code (V of 1908)
Sections: XXIX, Rr. 1 & 2
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