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Vision 

A world-class judiciary utilizing innovation and technology for efficient service delivery.

Mission

To provide sound, timely judgements and efficient court services in an environment where all stakeholders are valued.

Case Number
2023 RV 00007
Year
Neutral Citation
2025] JMRC 02
Date of Delivery

Revenue Procedure - Revenue Court Rules 1972 - Rule 32 - Consolidated application to extend time to appeal and the appeal - Consideration on applications to extend time to appeal.
General Consumption Tax Act - Section 40 (4) (b) - Whether decision handed down after six months of receipt of objection is attributable to the taxpayer - Whether the additional assessment to GCT is wrong in principle and/or excessive in amount and therefore erroneous.