2018 PLP 790 (PTD)

S. 3

Constitution of Pakistan, Art. 199

Constitutional petition

Opportunity of hearing

Disputed question of fact

Assessee was aggrieved of order passed by authorities on grounds that he was not provided opportunity of hearing

Validity

Disputed facts were agitated by petitioner and same could not be examined by High Court while exercising Constitutional jurisdiction under Art. 199 of the Constitution

High Court directed the authorities to provide complete opportunity of hearing to petitioner by issuing proper show-cause notice under provisions of Sales Tax Act, 1990 and same would be responded by the petitioner

Matter was remanded to consider that if it was found that petitioner had not applied for sales tax registration and he was not involved in any sales tax activity, appropriate orders could be passed and fresh sales tax registration was to be considered in accordance with law

Constitutional Petition was disposed of accordingly. Mir Hussain, DAG for the State. ORDER AQEEL AHMED ABBASI, J.

Through instant petition the petitioner has expressed his grievance against respondent department who, according to the learned counsel, did not entertain the application of the petitioner for sales tax registration on the ground that the registration issued in favour of the petitioner in the name of Messrs Maheen Enterprises, has already been cancelled and the petitioner has been black-listed on the allegation of violation of the provisions of Sales Tax Act, 1990 and issuing bogus and fake invoices. Per learned counsel, petitioner never applied for sales tax registration as he was not engaged in any sales tax activities, whereas, his CNIC was used by some unscrupulous person for getting sales tax registration, which fact was intimated to the department, however, the department has not taken any action against such person. Comments have been filed by the respondent in which allegations of the petitioner have been denied and it has been stated that since the petitioner was already granted sales tax registration on the basis of his CNIC and the particulars given in the application, which was subsequently suspended and then cancelled, therefore, no fresh sales tax registration can be granted to him. It has been further stated in the comments that since the petitioner was involved in fraudulent activities by issuing fake invoices for the purpose of claiming input tax adjust of sales tax, therefore, the Sales Tax Registration in the name of Maheen Enterprises has been cancelled and the proceedings thereafter have also been initiated in accordance with law. We have heard the learned counsel for the parties and have perused the record. It appears that disputed facts have been agitated through instant petition which could not be examined by this Court while exercising Constitutional jurisdiction under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973. However, since the petitioner has alleged that no opportunity of being heard was provided to him before taking the adverse action of suspension and cancellation of the sales tax registration, therefore, we would dispose of instant petition with the direction to the respondents to provide complete opportunity of being heard to the petitioner by issuing proper show-cause notice under the provisions of Sales Tax Act, 1990, which shall be responded by the petitioner and if it is found that the petitioner did not apply for sales tax registration and was not involved in any sales tax activity; appropriate order may be passed and the request of the petitioner for fresh sales tax registration may be considered in accordance with law. It is expected that such exercise will be undertaken within four weeks of the date of this order. MH/M-13/Sindh Case remanded.