How to Appeal a BRA Order in Balochistan: 30 Days to Commissioner (Appeals), 60 Days to Tribunal

If the Balochistan Revenue Authority (BRA) passes an order against you on sales tax on services, you have 30 days to appeal to the Commissioner (Appeals), for a fee of Rs 1,000 for a company or Rs 200 for anyone else. A second appeal to the Appellate Tribunal must be filed within 60 days, with a fee of Rs 2,000.

A hotel in Quetta, a software office or a clinic can receive an order adding tax, surcharge and a penalty. The order may be correct, partly wrong or based on records the officer never saw. The Balochistan Sales Tax on Services Act, 2015 gives you a ladder of appeals, each with its own clock.

We read Chapter IX of the Act, sections 60 to 71, on 21 October 2026, together with the BRA website at bra.gob.pk. The text we read is the version published as Act VI of 2015. A later Finance Act may have changed a figure, so check BRA before filing.

The first appeal goes to the Commissioner (Appeals) within 30 days

Section 63 allows anyone aggrieved by an adjudication order under section 60, passed by an officer other than the Commissioner, to appeal within 30 days of receiving it. The appeal must be on the prescribed form, verified, state its grounds precisely, and carry the fee.

If you miss the 30 days, section 63(5) lets the Commissioner (Appeals) admit the appeal when a written application shows sufficient cause. It is a favour, not a right.

Your appeal route depends on the officer who passed the order

Section 60 sets who can decide a case. An Assistant Commissioner takes cases up to Rs 1 million of tax. A Deputy Commissioner takes cases above Rs 1 million and up to Rs 2.5 million. An Additional Commissioner takes any amount. The Commissioner can take over any case.

That matters because section 60(2) says an appeal against an order passed by the Commissioner in such a case lies to the Appellate Tribunal, not to the Commissioner (Appeals). Read the order to see who signed it, then choose the forum.

A stay of recovery lasts 15 days first, and 60 days in total

The Commissioner (Appeals) may stay recovery under section 64(4). The first order is valid for at most 15 days while a notice goes to BRA. After hearing both sides it can be confirmed or changed, but the stay cannot run beyond 60 days in total.

The Appellate Tribunal stay under section 68(3) is 30 days first and 90 days in total. Section 70 requires you to deposit the admitted tax shown on your own return while the appeal is pending. Registering and filing properly come first, as explained in the guides to BRA e-registration and to filing and paying BRA tax.

Appeals should be decided in 120 days, then six months at the Tribunal

Under section 65(5) the Commissioner (Appeals) should pass an order within 120 days of filing, with up to 60 more days for written reasons. If no order exists 180 days after the end of the month of filing, the appeal moves to the Tribunal with a report on the delay.

1. Read the order and write down who signed it and the date you received it.
2. Pick the forum: Commissioner (Appeals), or the Tribunal if the Commissioner passed the order.
3. Draft each ground separately and fill the prescribed form.
4. Pay the fee and file within 30 days, or 60 days at the Tribunal.
5. Apply for a stay if recovery is near, and deposit the admitted tax.
6. Attend each hearing. The Tribunal may dismiss the appeal if you do not.

The Tribunal under section 68 must decide within six months of filing. It can affirm, change or cancel the order, or send the case back. It cannot raise tax, penalty or surcharge without giving you a chance to show cause. Its decision is final, save as provided in other law.

A High Court reference and a dispute committee are the other routes

Section 69 allows a reference to the High Court within 60 days of the final Tribunal order, but only on a question of law. The tax stays payable as the Tribunal ordered. A separate route, section 71, lets a registered person ask BRA for a dispute committee of at least three members, which must make its recommendations within 90 days.

The Sindh route is similar and is explained in the guide to appealing an SRB order.

Common questions about BRA appeals in Balochistan

How long do I have to appeal a BRA order?

30 days from receipt to the Commissioner (Appeals), and 60 days from receipt of that order to the Appellate Tribunal.

How much is the BRA appeal fee?

Rs 1,000 for a company and Rs 200 for others at the first stage, and Rs 2,000 at the Tribunal.

Can I go straight to the Tribunal?

Only when the order was passed by the Commissioner under section 60(2). Otherwise the first appeal is to the Commissioner (Appeals).

Do I have to pay the tax during the appeal?

You must deposit the admitted tax shown on your return. The disputed rest can be stayed for a limited time.

Can BRA settle a dispute without an appeal?

A registered person can apply for a dispute committee under section 71, unless criminal proceedings have begun or a wide question of law is involved.

What if the Tribunal rules against me?

You may file a reference to the High Court within 60 days, but only on a question of law.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked 21 October 2026. We read sections 60 to 71 of the Balochistan Sales Tax on Services Act, 2015 and the BRA website on that date. We could not verify later amendments, the current appeal form, or BRA's own notification on fees. We did not file an appeal. Confirm figures with BRA or a tax adviser before relying on them.