| Citation(s) |
|---|
| 2025 SLG 4104 2025 SLD 4104 = 2025 SHC 2045 = 2026 PTD 41 = 2026 PTCL 633 |
Usman Ali son of Muhammad Yar
VS
THE STATE
Law: Sales Tax Act, 1990
Section: 50A, 2(37)(g), (h), (k), 37A, 37B , 33(11)(b), 33(13)(a), (b), 33(22)(a), (c), (f)
Law: Code of Criminal Procedure, 1898
Section: 497
The matter pertains to a post-arrest bail application filed by the Applicant, Usman Ali, before the High Court of Sindh, Karachi, following the dismissal of his bail request by the Special Judge (Customs, Taxation & Anti-Smuggling-II), Karachi.
Factual Background The case originated from an FIR lodged on June 16, 2025, by the Directorate of Intelligence and Investigation–Inland Revenue. It was alleged that the digital credentials (ID and password) of M/s. Safa Steel, a registered person under the Sales Tax Act, 1990 [STA], were misappropriated to upload fake revised sales tax returns and invoices. This activity, resulting in an estimated tax evasion of Rs. 36 million, was traced to an internet connection in District Kasur, Punjab. The Applicant was implicated because he had used his Easypaisa account to pay a nominal fee of Rs. 100/- for a Payment Slip ID (PSID) required to submit the revised returns. While the Applicant provided tax-related services as a merchant, he was not an authorized representative of M/s. Safa Steel.