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Sales Tax appeals

Appeal to the Appellate Tribunal

An appeal can be filed against the order of the Collector (appeals) before the Appellate Tribunal.

Limitation and computation of time

The limitation for preferring an appeal against any order or decision of an officer of Sales Tax under the Act is 60 days from the date of receipt of such order or decision. The day on which the order is passed and the period up to issue and receipt of the order is to be excluded in computing the period of limitation of 60 days.

Condonation of delay

The Appellate Tribunal has been empowered to condone the delay in filing the appeal, if it is satisfied that the appellant had sufficient cause for not filing the appeal within time.

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