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Inland Revenue Appellate Tribunal 2012 Sales Tax Act (VII of 1990)---Ss. 21, 11 & 72---CBR letter C.No.3 (11) ST-1/L&P/2004 dated 30-6-2004---

2012 PTD 478

De-registration, blacklisting and suspension of registration-
MUNSIF KHAN MINHAS, JUDICIAL MEMBER IKRAM ULLAH GHAURI, ACCOUNTANT MEMBER
Appellant
VS
COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD AND ANOTHER
Respondent

Case Laws / Head Notes / Paras

---De-registration, blacklisting and suspension of registration---Filing of application for de-registration---Taxpayer contended that he was legally required to be de-registered with the sales tax department which he opted timely by addressing a letter to the department and the same was duly acknowledged by the department; and by not de-registering the tax the concerned officials of the sales tax department had violated S.72 of the Sales Tax Act, 1990---Validity---Evidence showed that the taxpayer requested for his de-registration to the sales tax functionaries in terms of Board's instructions but no action was taken on his request---Taxpayer stood de-registered and as a non-registered person he was not required to observe the provisions of Sales Tax Act, 1990 and rules made thereunder---T...