Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 8 · Board of Review
54. Appeals to General Division of High Court
Feedback & supportLast amended by an amending law of 2019. 2 amendments in all.
Except as provided in this section, the decision of the Board is final.
Board
“Board” means the Goods and Services Tax Board of Review established under section 50;
The appellant or the Comptroller may appeal to the General Division of the High Court from the decision of the Board upon any question of law or of mixed law and fact except on any case where the Board has determined that the tax payable or any amount due to the appellant is less than $500 excluding the amount of costs awarded.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
The procedure governing and the costs of any such appeal to the General Division of the High Court is as provided for in the Rules of Court.
The General Division of the High Court is to hear and determine any such appeal and may confirm, vary or annul the decision of the Board on appeal and make such further or other order on such appeal, whether as to costs or otherwise, as to the General Division of the High Court may consider fit.
There is such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction.