| Citation(s) |
|---|
| 2025 SLG 4222 2025 SLD 4222 |
C.P. No. D – 4583 of 2025
Present: Mr. Justice Adnan Iqbal Chaudhry Mr. Justice Muhammad Jaffer Raza
Petitioner : through Mr. Muhammad Anwar Ullah, Advocate. Date of hearing : 23-09-2025 Date of decision : 23-09-2025
[M/s. Gama Lux Oleochemicals Limited
VERSUS
Federation of Pakistan & others]
Law: Sales Tax Act, 1990
Section: 23,23(3),40C, 40C(4), 40C(5), 50
Law: Sales Tax Rules, 2006
Section: 150Q, Chapter XIV
O R D E R
Adnan Iqbal Chaudhry J. – 1] Urgency granted. 3] Exemption granted subject to all just exceptions. 2, 4-5] By SRO 709(1)/2025 dated 22.04.2025, issued under section 50 of the Sales Tax Act, 1990 read with sub-Rule (2) of Rule 150-Q of the Sales Tax Rules, 2006, the FBR notified that corporate and non-corporate registered persons shall electronically integrated their hardware and software with the FBR‟s computerized system through a licensed integrator. It is contended by the Petitioner that SRO 709(1)/2025 is ultra vires sub-section (3) of section 23 of the Sales Tax Act, 1990 in that, such SRO mandatorily requires registered persons to issue electronic invoices, whereas sub-section (3) of section 23 of the Act provides the registered person with an „option‟ to issue electronic invoices. In pitching such case, the Petitioner relies on the word „may‟ in sub-section (3) of section 23 as it existed in the year 2023 as under: