Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 8 · Board of Review
55. Cases stated for General Division of High Court
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The Board may at any time and in regard to any appeal, with or without proceeding to the determination of the appeal, state a case on a question of law for the opinion of the General Division of the High Court.
Board
“Board” means the Goods and Services Tax Board of Review established under section 50;
A case stated must set forth the facts and any finding of fact by the Board, the decision (if any) of the Board, and the question for the opinion of the General Division of the High Court, and must be signed by the Chairperson of the Board or member presiding or in their absence, by any other member attending the sitting at which the appeal was heard.
The secretary must transmit the case, when stated and signed in accordance with subsection (2), to the General Division of the High Court, and must send a copy thereof to the appellant and to the Comptroller.
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 General Division of the High Court may cause a case stated to be returned to the Board for amendment and the Board must amend the case stated accordingly.
In considering any case stated, the General Division of the High Court must give the appellant and the Comptroller an opportunity to present arguments before the General Division of the High Court.
The General Division of the High Court is to hear and determine any question of law arising on a case stated and may in accordance with its decision thereon confirm, vary or annul any decision by the Board in the appeal, or may remit the case to the Board with the opinion of the General Division of the High Court on that case.
The Board must give effect to the opinion by its decision in the appeal or by revising any previous decision made by it in the appeal to the extent to which that previous decision does not accord with the opinion of the General Division of the High Court.