Sohail Sarfraz Published about 2 hours ago ISLAMABAD: The Islamabad High Court (IHC) has stopped the Federal Board of Revenue (FBR) from taking action against a restaurant of Islamabad, as restaurant was sealed on the allegation of non-issuance of verified sales tax invoices by Tier-I retailer. The IHC has also summoned Chief Commissioner and Commissioner Regional Tax office (RTO) Islamabad to explain their position - why the unit has been declared as Tier-I retailer. “Till the next date of hearing,” the FBR should not take coercive action against the restaurant. On the other hand, the restaurant categorically informed the court that it is providing services but they are not Tier-I retailer. According to the order of the IHC in favour of M/s The Lost Tribe, Sector: F-11, the petitioner is a registered taxpayer and operates a well-reputed restaurant in Islamabad under the name “The Lost Tribe”, duly registered with the Federal Board of Revenue (FBR). The learned counsel, the petitioner states that the petitioner is a restaurant providing services in Islamabad. On 27.01.2025, a raid was carried out at the premises of the Lost Tribe Restaurant) in Sector F-11 and the restaurant was sealed: The sealing order incorporates the pictures of three debit/credit card receipts issued by the restaurant, which are not invoices. The allegation against the petitioner in the sealing order is that it has been found in breach of rule 150 ZEO of the Sales Tax Rules, 2006, which provide in the event that a Tier-1 retailer issues three unverified receipts. In a single day, the premises of such retailers or are liable to be sealed. He contends that the petitioner is a service provider and not a Tier-1 retailer in terms…