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Chung, Gregory v The Commissioner General (Tax Administration Jamaica)

Case Number: 
2023 RV 00006
Neutral Citation: 
[2024] JMRC 1
Date of Delivery: 
28.05.2024

General Consumption Tax Act - Whether notice of objection determined pursuant to section 40(3) is a decision relating to an assessment and therefore subject to the appellate procedure at section 41 - Whether leave is required to appeal decision made in accordance with section 40(3) and for which the Revenue Appeals Division declined jurisdiction on an appeal filed to it - Considerations for applications to extend time to appeal to the Revenue Court.

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