KHYBER TOBACCO COMPANY LIMITED vs The FEDERAL BOARD OF REVENUE S — 2025 PTD 297 ISLAMABAD

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KHYBER TOBACCO COMPANY LIMITED VS The FEDERAL BOARD OF REVENUE S.40C(2)---Sales Tax Rules, 2006, R.150ZF---Sales Tax General Order No.8 of 2022 dated 18.01.2022---Manufacturer/Importer of Tobacco---Track and Trace System, implementation of---Deadline as per S.T.G.O. dated 18.01.2022 and the addendum dated 26.04.2022---Scope---Petitioner (manufacturer / importer of tobacco having registration with the F.B.R.) agreed to participate in the track and trace initiative and to implement the track and trace system---Petitioner filed constitutional petition for setting-aside of the S.T.G.O. dated 18.01.2022; the addendum dated 26.04.2022 as well as Notice and letter from the F.B.R. to all concerned Chief Commissioners to ensure compliance with the requirements of the said S.T.G.O. dated 18.01.2022---Validity---Deadline for the implementation of the track and trace system was 20.05.2022---Allowing the petitioner to sell tobacco products without the affixation of tax stamps beyond the deadline (20.05.2022) would tantamount to nullifying the S.T.G.O. dated 18.01.2022---Mere fact that the petitioner could not pay to the manufacturer of the tax stamper due to its (petitioner's) accounts being attached by the F.B.R. was not a plausible ground to relieve the petitioner from its contractual obligations to have all the necessary equipment installed at its premises so as to ensure the implementation of the track and trace system by the deadline of 20.05.2022---Even otherwise, the present constitutional petition was instituted (on 19.05.2022) one day prior to deadline for the implementation of the track and trace system for tobacco sector---No plausible explanation was given for the delay in filling of the present constitutional petition given the fact that the extended deadline of date had been imposed through addendum dated 26-04-2022---Constitutional petition, being merit-less, was dismissed in limine, in circumstances.

KHYBER TOBACCO COMPANY LIMITED vs The FEDERAL BOARD OF REVENUE S — 2025 PTD 297 ISLAMABAD

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