ORDER

MUHAMMAD JUNAID GHAFFAR, JUSTICE:-Through these Petitions, the Petitioners have impugned respective notices issued under Rule 36 of the Sales Tax Rules, 2006 for post-sanction audit of their respective refund claims.2. Learned Counsel for the Petitioners submits that the impugned notices have been issued by Deputy Commissioner, whereas, Rule 36 and the proviso thereof requires that Commissioner Inland Revenue has to carry out such exercise; hence, the impugned notices are without lawful authority and jurisdiction. Reliance was also placed on the judgment of this Court in the case of Indus Motor Company Limited v Pakistan and others (2020 PTD 297), wherein, the provisions of Section 25 of the Sales Tax Act, 1990, for conducting audit have been interpreted.3. On the other hand, Respondents Counsel have sought dismissal of these Petitions as merely a notice has been issued for audit and no prejudice has been caused.4. We have heard all the learned Counsel and perused the record. It appear...