2020

K Chandiram Limited v The Commissioner General of Tax Administration Jamaica

Revenue Law - Duty Free Shopping System Act (DFSSA) - whether goods sold at
a licensed duty free shop to persons who are not passengers or diplomats were
sold under the duty free shopping system and therefore exempt from GCT.
General Consumption Tax Act (GCTA) - whether the Respondent had jurisdiction
to raise an assessment for GCT where goods sold at a licensed duty free shop to
persons other than passengers or diplomats but exported through Customs - if
the Respondent had jurisdiction to raise assessment to GCT - whether the

Broderick, Steadman v Firearm Licensing Authority

Application for leave for judicial review – Whether there is an arguable case for leave – Order made by the respondent revoking an expired firearm licence – Duty of decision maker to give notification of its decision – Notification of revocation sent by registered post – The date from which three-month time limit for filing the application should run – Whether the date of the revocation order or the date of its receipt should be regarded as the date of notification – Whether an alternative remedy was available to the applicant at the date of notification of the decision – Part 56 of the Civ

Carreras Limited v Commissioner of Customs

Judicial Review – Minister’s approval for post and audit exercise – Whether audit process fair and reasonable – Natural Justice – Legitimate Expectation – Certiorari – Mandamus

Drakulich, Michael and Patchen, Max et al v Rainforest Adventures (Holdings) Limited and Mystic Mountain Limited

Company Law – Application for Interlocutory Injunction – Sections 213A (2) (a), (b) and (c) of the Companies Act – Appointment of directors - Appointment of managing director - Whether power of shareholder owning 100% of the shares is to be restrained - Negotiations ongoing with bond holders-Whether appointments unfair or prejudicial - Whether issue for tria l - Whether damages adequate remedy - Whether just in all the circumstances.

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