Balochistan Sales Tax on Services Appellate Tribunal

Constitution & Jurisdiction

The Balochistan Sales Tax on Services Appellate Tribunal has been established by the Government of Balochistan in pursuance of Section 2(11), read with Section 66 of the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015).

The Tribunal consists of a Chairperson and Members. The Chairperson is a person who is, has been, or is qualified to be, a Judge of the High Court, while the Members are appointed on the basis of their expertise in taxation, finance, law and public administration.

The Tribunal serves as the highest fact-finding appellate forum for matters arising under the relevant tax laws. It is entrusted with the fair, impartial, and expeditious adjudication of appeals. A reference against any decision of the Tribunal involving a question of law lies before the High Court of Balochistan, in accordance with the applicable legal provisions.

How to File an Appeal

1. A Memorandum of Appeal to the Tribunal shall be in the Form BSTS-06 as prescribed under rule 167 of the Balochistan Sales Tax on Services Rules, 2018.
2. The Registrar or an officer of the Tribunal authorized by the Chairperson or the Registrar, in this behalf shall endorse Date of presentation and registration of appeals on the front page of every Memorandum of Appeal.
3. Contents of Memorandum of Appeal shall be written in Urdu or English and Grounds of Appeal shall be numbered consecutively.
4. Every Memorandum of Appeal shall be in triplicate and shall be accompanied by three clear and legible copies (one of which shall be a certified copy).
5. The order appealed against (Impugned Order).
6. Order of Commissioner / Assistant Commissioner / Assessing Officer, Balochistan Revenue Authority, or as the case may be, officer of the Balochistan Revenue Authority (Order in Original).
7. Copy of the grounds of first appeal.
8. Proof of payment of appeal fee.
9. Proof of payment of admitted tax liability.
10. A certificate in Regulation 12 i.e. (intimation of filing of appeal to the respondent(s)).
11. In an appeal by the Commissioner, there shall be appended a certificate to the Memorandum of Appeal showing the date of communication of the impugned order to the Commissioner; and in case of an appeal signed by an officer of Balochistan Revenue Authority, a certificate to the effect that he has been so authorized in this behalf.
12. A duly sworn affidavit stating the authenticity of facts alleged and shall have to be filed with the memorandum of appeal.
13. A Memorandum of Appeal having defects and is not filed in conformity with the Regulations and/or Rules, the appellant shall remove all such objection within such time allowed not exceeding fifteen days.
14. Time limitation: The Appeal, U/S 67(2)(d) of the Act, shall be preferred within forty (40) days from receipt of order of the Commissioner Appeals. Appellant to explain delay (if any).
15. Power of attorney as per Form II prescribed under rule 80 of the Rules.

Our Vision

To ensure timely, transparent, and affordable access to tax justice for every appellant throughout Pakistan.

Our Mission

To decide appeals fairly and expeditiously, publish every order for public access, and use technology — including e-hearings — to bring the Tribunal closer to litigants.

Our Values

We are committed to upholding the highest standards of independence, integrity, impartiality, accessibility, and timely delivery of justice.