Case Number
RCA4/2012
Presiding Judge
Year
Neutral Citation
[2015] JMRC 1
Date of Delivery
General Consumption Tax– GCT paid within prescribed time - Returns filed a day late – Penalty imposed – Whether liability appropriate – Meaning of ‘Due and Payable’ – Appropriate procedure when returns filed late – Sections 33, 54(2) General Consumption Tax Act.