The Appeals Wing in SRB is tasked to decide the appeal cases filed by the taxpayers, aggrieved by the Orders in Original passed by the Officers of the SRB under sections 22, 23, 24B, 25(5), 25A, 43, 44, 47, 68 and 76 of the 2011-Act. The Appeals Wing of SRB, also known as the first appellate stage in the matters of Sindh sales tax, decides the Appeal under the due process of law after hearing the aggrieved taxpayer and the defending Officer of the SRB against whose Order the taxpayer is aggrieved. In case the taxpayer or the Officer of the SRB feels aggrieved by the Order/Decision of the Commissioner (Appeals), he has the opportunity of filing an Appeal before the Appellate Tribunal of SRB, also known as the second appellate stage. The Commissioner is required to decide the case within 180 days of the date of its filing which may be extended by another 60 days for the reasons to be recorded by the Commissioner (Appeals) in writing.


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