JUDGMENT

Miangul Hassan Aurangzeb, Justice:--- Through the instant writ petition, the petitioner, M/s Khyber Tobacco Company Limited, impugns:-i Sales Tax General Order No.8 of 2022 (S.T.G.O.) dated 18.01.2022 issued by the Federal Board of Revenue (F.B.R.) under Section 40C(2) of the Sales Tax Act, 1990 (the 1990 Act)and Rule 150ZF of the Sales Tax Rules, 2006 (the 2006 Rules), where by a deadline of 30.04.2022 was fixed for the implementation of the track and trace system for the tobacco sector;ii Addendum dated 26.04.2022 issued by the F.B.R., whereby the said deadline of 30.04.2022 was extended to 20.05.2022;iii Notice dated 16.05.2022, whereby the F.B.R. called upon the petitioner not to remove tobacco products from the production site without affixation of tax stamps by the extended deadline of 20.05.2022. Furthermore, the petitioner was required to place purchase order and receive deliveries of tax stamps so that the required tax stamps are available with the petitioner for affixation on...